Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Accounting
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Electronic Theses and Dissertations
This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Electronic Theses and Dissertations
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Electronic Theses and Dissertations
This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
Electronic Theses and Dissertations
This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …