Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools,
2025
University of Southern California
Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson
Accounting Faculty Publications and Presentations
The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …
Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice,
2025
Texas Tech University
Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin
Business Faculty Publications and Presentations
This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …
Strategies For Integrating Data Analytics In Accounting,
2025
Walden University
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Walden Dissertations and Doctoral Studies
The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …
The Tax Adviser, Volume 16, Number 3, March 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Meeting With Irs Associate Commissioner (Operations),
2025
University of Mississippi
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Tax Implications To Exempt Organizations Of Six Income-Producing Activities,
2025
University of Mississippi
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Adviser
No abstract provided.
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?,
2025
University of Mississippi
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers,
2025
University of Mississippi
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Tax Adviser
No abstract provided.
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra,
2025
University of Mississippi
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 2, February 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
Applicability Of Payroll Taxes To Employee Benefit Plans,
2025
University of Mississippi
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Tax Adviser
No abstract provided.
Estate Planning,
2025
University of Mississippi
Interest-Free Demand Loans To Trusts After Dickman And The Dra,
2025
University of Mississippi
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 1, January 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
