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Keywords: Data analytics
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Journal Articles
Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (5): 727–745.
Published: 22 May 2023
... (Alles et al., 2006a). It helps organizations to proactively detect potential errors, inefficiencies and fraudulent activities, which can help to reduce risk, improve compliance and enhance overall operational efficiency. The increased uptake of data analytics and CCM technologies offers...
Journal Articles
The transformation to data analytics in Big-Four financial audit: what, why and how?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (4): 569–584.
Published: 03 May 2022
...Angela Liew; Peter Boxall; Denny Setiawan Purpose This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing...
Journal Articles
The impact of emerging technologies on accounting curriculum and the accounting profession
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (4): 526–535.
Published: 09 November 2021
...Tawei Wang Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able...
