Search Results - subject:"Audit data analytics"

The impact of audit data analytics on audit quality and audit review continuity in Thailand

Kanthana Ditkaew; Muttanachai Suttipun - In: Asian journal of accounting research 8 (2023) 3, pp. 269-278

Persistent link: https://www.econbiz.de/10014307221

Benford's law for integrity tests of high-volume databases: A case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of Economics, Finance and Administrative Science 27 (2022) 53, pp. 154-174

Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Persistent link: https://www.econbiz.de/10014516429

Audit data analytics, machine learning, and full population testing

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A.; Yan, … - In: The Journal of finance and data science : JFDS 8 (2022), pp. 138-144

this big data era. One feasible solution is the usage of audit data analytics and machine learning to enable an analysis of … the entire population rather than a sample of the transactions. This paper presents an approach for applying audit data … analytics and machine learning to full population testing and discusses related challenges. …

Persistent link: https://www.econbiz.de/10014433786

Benford's law for integrity tests of high-volume databases : a case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of economics, finance & administrative science 27 (2022) 53, pp. 154-174

Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Persistent link: https://www.econbiz.de/10013382199

Integrating data analytics into the auditing curriculum : insights and perceptions from early-career auditors

Booker, Danielle D.; Pelzer, Josette R. E.; Richardson, … - In: Journal of accounting education 64 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10014554192

Teaching predictive audit data analytic techniques : time-series forecasting with transactional and exogenous data

Yan, Zhaokai; Appelbaum, Deniz; Kogan, Alexander; … - In: Journal of emerging technologies in Accounting 20 (2023) 1, pp. 169-194

Persistent link: https://www.econbiz.de/10014310031

Text visual analysis in auditing : data analytics for journal entries testing

Lee, Heejae; Zhang, Lu; Liu, Qi; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 46 (2022), pp. 1-12

Persistent link: https://www.econbiz.de/10013494095

The use of geographic information in audit data analytics for evidence gathering : a design science approach

Huang, Shi-Ming; Wang, Tawei; Yen, Ju-Chun; Lee, Chi-Bei; … - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 3, pp. 115-128

Persistent link: https://www.econbiz.de/10014233559

The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets

Kend, Michael; Nguyen, Lan Anh - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10013454843

The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence

Barr-Pulliam, Dereck; Brown-Liburd, Helen L.; … - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 25-48

Persistent link: https://www.econbiz.de/10013190463