Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Business
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Southern University College of Business E-Journal
Automation in the form of drones, machine learning, computer vision, robotic process automation, artificial intelligence, and robotic software applications will continue to increase productivity and reduce the need for some workers. While there may not be an immediate reduction in accounting professionals, data analytics has begun to shift the primary skill sets needed for accountants in the United States and abroad. In this paper, we identify and discuss the main challenges the profession faces in attracting black students to the profession. Additionally, we present a theoretical discussion of the challenge of ensuring that as more accounting work moves from traditional …
The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels
The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels
Honors Theses
The present study investigates whether retail investors believe that a CPA firm’s liability exposure or the type of evidence collected by the firm impacts their ability to remain unbiased during the audit. This study is inspired by calls for further research pertaining to the benefits and effectiveness that big data can provide to the audit industry or whether it could lead to more regulation. After receiving approval for the study by the Institutional Review Board, retail investors responded to an experiment in order to gather information for the study. The results indicate that retail investors believe that a CPA firm’s …
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
Doctoral Dissertations and Projects
This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning …
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly
Accountancy Faculty Publications
The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal …
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
Honors Theses
This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this …
The Transformation Of Accounting Information Systems Curriculum In The Last Decade, Timothy Patrick Larkin
The Transformation Of Accounting Information Systems Curriculum In The Last Decade, Timothy Patrick Larkin
Honors Theses and Capstones
Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, …