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Are Electronic Data Bases A Viable Audit Research Tool? Practitioners' Perceptions And Recommendations, Gail B. Wright, Raymond L. Slaughter

Robins School of Business White Paper Series, 1980-2022

An exciting new service for the practicing audit professional is the creation of financial data bases usable for electronic research. Over the past ten years, service companies have compiled data bases of financial data and other information. Service companies make their products available through subscription to clients who want easy and instant access to data which be helpful in the decision making process. All of the "Big 8" accounting firms are now subscribers to one of more of these services. They, in turn, provide access to their local offices where telephone communication facilities permit.

In an attempt to determine what …