.... Editor’s note: Accepted by Mohamed Zainelabdin Elbashir, under the Senior Editorship of Theophanis C. Stratopoulos. 12 05 2022 05 03 2024 01 04 2024 2024 outlier detection auditing data analytics machine learning unsupervised learning general ledgers The General...

...Jared Koreff; Lisa Baudot; Steve G. Sutton ABSTRACT Artificial intelligence (AI)-enabled tools and analytics hold the potential to radically alter audit processes by disseminating centralized audit expertise. We examine this potential in the context of data analytic-driven audits mandated...

... IT management IT-business alignment data analytics IT security cybersecurity IT business value firm performance While it is well-known that information technology (IT) plays an essential role in corporate strategy and business operations, there is variation in how executives prioritize...

...Jared Koreff ABSTRACT 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 uniformly incorporate this information into their decision...

...Zamil S. Alzamil; Deniz Appelbaum; William Glasgall; Miklos A. Vasarhelyi ABSTRACT Since data analytics enables data exploration and the uncovering of hidden relationships, in this study, we use cluster analysis to gain more insight into governmental data and financial reports. This research...

... restatements that has no income effect. restatements unintentional error intentional misstatement textual analysis machine learning classification algorithm data analytics This study uses machine learning to analyze restatement disclosures and to classify restatements as either correcting...

... of cloud computing for data analytics, and (4) emerging and disruptive financial technologies and trends for the cloud. Most of the discussion surrounding these themes predominantly focused on the perspectives of cloud assurance and cloud service providers. The authors would like to acknowledge...

... filed by 880 small companies. The accesses are summarized into total downloads of XBRL files and total downloads of non-XBRL files within each XBRL filing. This measure, amid the power of data analytics, enables a comparison between accesses to XBRL files and non-XBRL files by users. The results...

...A. Faye Borthick; Robin R. Pennington ABSTRACT Big Data and the data analytical software for analyzing it have developed far enough that some trends have emerged. People are clever. Leave them alone with resources and they will do interesting things with them, giving both intended and unintended...

...Greg Richins; Andrea Stapleton; Theophanis C. Stratopoulos; Christopher Wong ABSTRACT Contrary to Frey and Osborne's (2013) prediction that the accounting profession faces extinction, we argue that accountants can still create value in a world of Big Data analytics. To advance this position, we...

...Esperanza Huerta; Scott Jensen ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role...

...Matthew Holt; Bradley Lang; Steve G. Sutton ABSTRACT Employees are increasingly monitored through integrated, data analytic-driven continuous (i.e., active) monitoring systems that analyze a wealth of data concerning their behaviors and actions. While use of these active monitoring...

... and data valuation studies by accounting scholars, the paper also identifies opportunities for research. Editor's note: Accepted by Roger S. Debreceny. Big Data data analytics data valuation intangible assets personal information privacy In this commentary, we argue that valuation...

... cost drivers, such as: data mining data analytics Big Data accounting strategy customer profitability The authors thank Roger S. Debreceny, Mary B. Curtis, and the reviewers for their insightful feedback and direction in crafting this commentary. Editor's note: Accepted...

...Tawei Wang; Robert Cuthbertson ABSTRACT Data analytics has been emphasized as an effective tool in audit engagements. However, both our understanding and the use of data analytics in audit engagements are limited. The objective of this paper is to draw academic researchers' attentions...