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Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Participating Committee Members, Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Jonathan S. Pyzoha, Yibo Zhang (James)
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (1): C27–C37.
https://doi.org/10.2308/CIIA-2023-019
Published: 01 March 2024
... of Accountancy, Oxford, OH, USA. Editor’s note: Accepted by Editor Nicole S. Wright. 27 08 2023 31 08 2023 12 09 2023 2024 auditing standards PCAOB technology-assisted analysis data analytics We are pleased to provide feedback on the PCAOB’s Proposed...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <em>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</em>
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Journal Articles

Do Different Data Analytics Impact Auditors' Decisions?

Joseph F. Brazel, Efosa Ehimwenma, Jared Koreff
Journal: Current Issues in Auditing
Current Issues in Auditing (2022) 16 (2): P24–P38.
https://doi.org/10.2308/CIIA-2021-031
Published: 01 September 2022
...Joseph F. Brazel; Efosa Ehimwenma; Jared Koreff SUMMARY Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying audit-relevant information, auditors may not use this information to its...
View article titled, Do Different <span class="search-highlight">Data</span> <span class="search-highlight">Analytics</span> Impact Auditors' Decisions?
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Journal Articles

Data Visualization in Local Accounting Firms: Is Slow Technology Adoption Rational?

Steve Buchheit, Ann C. Dzuranin, Candice Hux, Mark E. Riley
Journal: Current Issues in Auditing
Current Issues in Auditing (2020) 14 (2): A15–A24.
https://doi.org/10.2308/ciia-2019-501
Published: 07 April 2020
... analytics local accounting firms As Big Data hype continues to grow ( Hampton and Stratopoulos 2016 ) and the benefits of data analytics in auditing are increasingly articulated ( Boomer 2018 ; Farr 2018 ; Tysiac and Drew 2018 ), firms are experiencing increasing pressure to incorporate data...
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