Business Commons^™

The Use Of Data Analytic Visualizations To Inform The Audit Risk Assessment: The Impact Of Initial Visualization Form And Documentation Focus, Rebecca N. Baaske (Becca)

USF Tampa Graduate Theses and Dissertations

Although data analytic technologies provide auditors with powerful tools for identifying high-risk areas during an audit (Austin, Carpenter, Christ, and Nielson 2019), they are not a substitute for necessary interpretation and judgment (Brown-Liburd, Issa, and Lombardi 2015). A major barrier for making better use of data analytic techniques and tools is the skillset needed to make necessary interpretations and judgments based on data visualizations within the tool (Appelbaum, Kogan, and Vasarhelvi 2017; Earley 2015; PwC 2015). Default visualizations provided to auditors could be suboptimal in relation to the underlying data, which could limit auditors’ ability to identify anomalies without some …

Three Essays On Digital Annual Reports For Nonprofessional Investors: The Impacts Of Presentation Formats On Investment-Related Judgments And Decisions, Yibo Zhang (James)

USF Tampa Graduate Theses and Dissertations

The goal of this dissertation is to investigate the impact of presentation formats on nonprofessional investors’ impressions of firm performance in the context of digital annual reports. The dissertation implements a three-essay approach.

Essay 1 examines whether the effect of positive/negative financial performance news on nonprofessional investors’ impressions of management and firm performance depends on whether the graphical display of that news is vivid or pallid. Conducting a 2 x 2 between-participants experiment with 470 participants from Amazon Mechanical Turk (M-Turk), I find that when the news is positive, presenting graphs vividly allows nonprofessional investors to have a more positive …