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Keywords: Big Data
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 167–189.
Published: 01 March 2024
...Linda A. Kidwell; Jennifer M. Cainas ABSTRACT This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding...
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 129–146.
Published: 01 March 2024
... of the authors and do not reflect the official positions of the IAASB and Founders Intelligence. Editor’s note: Accepted by Ting Sun, under the Senior Editorship of Hui Du. 16 05 2022 14 11 2023 15 12 2023 2024 Big Data data analytics artificial intelligence auditing...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 1–13.
Published: 01 May 2023
... 2013 ). These standards could be expanded from traditional accounting ledgers to emerging data resources, so that data vendors or device producers may adopt Audit Data Standards or other data standards to simplify the data preparation process. Due to the recent trend of “Big Data,” management...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 121–139.
Published: 01 September 2022
... can be used to assess the reliability and validity of robotics process automation (RPA) because it enables observation of the expected outputs of the RPA software. 2022 simulation tax returns Big Data Organizations and researchers are increasingly exploring theoretical...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 133–164.
Published: 01 March 2022
... tax law changes' impact on business decisions; (3) research skills; (4) skills specific to data analytics and data visualization in accounting; and (5) effective oral and written communication skills. economic nexus Robotics Process Automation Tableau Big Data data analytics data visualization...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 199–211.
Published: 01 March 2022
..., Leventhal School of Accounting, Los Angeles, CA, USA. Editor's note: Accepted by Alexander John Sannella. 1 3 2020 1 1 2021 2022 Big Data purchase orders Analytic Audit JMP Tableau KPMG LLP (2015 , 4) recently noted, “Technology and the proliferation of data have...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 1–20.
Published: 01 March 2022
... auditing assurance Big Data exogenous data external data ESG cybersecurity business reporting Corporate quarterly and annual reports currently contribute only 5 to 6 percent (!) of the total information used by investors. Lev and Gu (2016) further elaborate: “Two important conclusions...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 117–124.
Published: 01 September 2021
... also held decision-making positions as a part-time member of the IASB and on the board of the SASB. In this interview, we discuss a pragmatic reporting model suited to the era of Big Data and technology. We also explain the different interests of the reporting process, including the standard-setters...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 1–21.
Published: 01 September 2021
...Irfan Bora; Huijue Kelly Duan; Miklos A. Vasarhelyi; Chanyuan (Abigail) Zhang; Jun Dai ABSTRACT This paper advocates for a drastic transformation of government accountability and reporting. With the availability of Big Data and the advancement of technologies, the existing government reporting...
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (2): 31–44.
Published: 01 September 2020
.... 2020 1 1 2020 1 8 2020 data analytics accounting curriculum accounting analytics Big Data Data analytics is changing the landscape of today's business operations ( Richardson, Teeter, and Terrell 2019 ). The advent and rapid diffusion of new technologies in day-to-day...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 33–39.
Published: 01 March 2020
... must embrace and adapt to the new world of Big Data, data science, and, by extension, artificial intelligence and automation or become the “weavers of the 21st century” ( Lukomnik 2018 ). Making this jump requires a near overhaul of the entire profession, something that some accountants are still...
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 57–62.
Published: 01 March 2020
...Renee Flasher ABSTRACT For big data analyses to provide productive insights, an individual or team should understand the business to validate expected relationships and discover new opportunities. Students do not consistently have industry sector experience. However, they are familiar with state...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (2): 137–150.
Published: 01 September 2018
... Big Data Tableau US Superstore has been very successful with sales increasing rapidly. Management has a desire to begin selling its products globally within the next five years. Revenue is recorded at the time of shipment (FOB shipping point) with company-offered discounts ranging from 0–20...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2017) 14 (2): 83–89.
Published: 01 September 2017
... as a whole. The report goes on to explain the reasons for the often slow reaction to these important changes: May 2016 June 2017 2017 data analytics Big Data ACL Analytics US Superstore 1 has been very successful and sales have been increasing rapidly...
Includes: Supplementary data
Journal Articles