...Duane B. Kennedy; Theophanis C. Stratopoulos ABSTRACT As technological advancements reshape the accounting profession, the School of Accounting and Finance (SAF) at the University of Waterloo integrated Data Analytics and Emerging Technologies (AET) into its curriculum. This initiative equips...

...Freddie Choo; Kim Tan ABSTRACT The first objective of this study was to investigate whether data analytics could form a netlike knowledge structure (NKS) of learned course materials in accounting. We tested a group of students that used data analytics to solve an asset misappropriation case study...

... and visualizing useful information from large sets of data. The purpose of this teaching case is to provide students with practice in data analytics techniques and consider computer-based systems in the revenue cycle. Students will read a teaching case based on a real grocery store chain, referred to as WILDCAT...

...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...

... 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...

...Diane J. Janvrin; Maureen Francis Mascha; Laurie Burney ABSTRACT Employers expect graduates to perform data analytics using both organizational and publicly available data. Interestingly, few teaching cases provide students with needed exposure to data analytics in managerial or governmental...

...Amelia Annette Baldwin; Victoria Chiu; Qi Liu; Brigitte Muehlmann ABSTRACT Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology...

...Md Shariful Islam; Nusrat Farah; Tawei Wang ABSTRACT Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents...

...Joy Gray; Lorraine Lee ABSTRACT This paper takes the perspective of enhancing data analytics skills and technology agility in the accounting curriculum by repurposing existing practice-driven cases with new tools and technologies. Through a brief literature review of existing recommendations from...

... Design data analytics cost accounting redesign A5 curriculum Shifting employer demands, massive growth of accounting knowledge, evolving licensure expectations, combined with the increasing use of technology in the accounting workplace have created a perfect storm for the accounting...

... and appropriate teaching locus in light of survey evidence collected from professionals. The results support the preeminence of data analytics above other emerging accounting topics and show the relative importance of other topics based on their statistically significant differences. The results are helpful...

...Cory Ng ABSTRACT Technological advances in data analytics, robotic process automation (RPA), and artificial intelligence (AI) are transforming businesses and redefining what skill sets are needed in the accounting profession. To prepare students, academic accounting departments must develop...

...Jared Koreff; Stephen Perreault ABSTRACT The rise of technology-enabled data analytic tools creates opportunities for firms to improve audit quality related to complex estimates. To combat auditors’ resistance to using technology-enabled tools, firms may promote the sophistication of such tools...

... 08 2022 02 10 2022 2023 auditing machine learning data analytics accounting pedagogy As a critical part of artificial intelligence (AI), machine learning is defined as “a field of study that gives computers the ability to learn without being explicitly programmed” ( Koza...

...Jamie Hoelscher; Trevor Shonhiwa ABSTRACT This paper aims to help students further understand employee reimbursement schemes, while simultaneously advancing the integration of data analytics in the accounting curriculum. The learning activity takes students through a comprehensive data analytics...

... data analytics visualizations government policies social control On March 11, 2020, the Novel Coronavirus Disease was officially declared as a worldwide pandemic by the World Health Organization (WHO) ( WHO 2020 ). The number of reported COVID-19 infections grew at an unexpectedly high speed...

...) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT), and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing...

.... Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets and lag in adoption of data analytics technology. SMEs are a significant business sector in the economy, competing with large firms but with fewer resources. The findings presented here may...

... identifies technological agility as a foundational skill required to educate accountants in data analytics. However, prior research indicates a resistance by accountants to adopt new technology. In light of increasing demands for accounting students to develop increased abilities and flexibility...

... records. The assignment has two parts—the planning and the actual cleaning, each with its own deliverable. It can be used in many different courses and completed with almost any data analytics software. We provide suggested solutions and detailed solution notes for Excel and for Alteryx Designer. 2022...