...Paul Caster; Randal J. Elder; Diane J. Janvrin ABSTRACT This exploratory study examines automation of the bank confirmation process using a longitudinal dataset from the largest third-party U.S. confirmation service provider, supplemented with informal interviews with practitioners. We find...

...; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands...

... for their constructive feedback. The project was funded by the University of Waterloo Centre for Information Systems Assurance (UWCISA). Editor's note: Accepted by Robin R. Pennington. April 2016 May 2017 2017 data analytics Big Data automation management accounting financial accounting...

... on the IAF's work. Using a two-stage experiment, we investigate how the implementation of three different internal control testing remediation strategies (akin to CCM, ACL, and periodic manual testing), which vary in their automation and frequency, affect external auditors' perceptions of IAF strength...

... automation audit trail analysis business intelligence large datasets The ability of those in authority and power to usurp their position for personal gain is well documented throughout recorded human history ( Johnstone 1998 ). An early illustration occurred in 360 BC when a Greek merchant...