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The Data Analytics Transformation: Evidence From Auditors, CFOs, and Standard-Setters · Study

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PreprintThe Data Analytics Transformation: Evidence From Auditors, CFOs, and Standard-Setters

Ashley A. Austin2018

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Preprintgreen2018

The Data Analytics Transformation: Evidence From Auditors, CFOs, and Standard-Setters

Ashley A. Austin · Tina D. Carpenter · Margaret H. Christ · Christy S. Nielson

18 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Robotic Process Automation Applications Financial Reporting and XBRL

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1988The System of Professions 2000Determining Sample Size 1995The Significance of Saturation 2004Qualitative Research and the Academy of Management Journal 2015Big Data in Accounting: An Overview 2015How Big Data Will Change Accounting

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2021The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*article · 27 shared references 2021The Impact of Big Data on Accounting and Auditingarticle · 15 shared references 2021A Review of Big Data Research in Accountingarticle · 15 shared references 2024Implications of Big Data in Accounting: Challenges and Opportunitiesarticle · 14 shared references 2023Big Data Analytics and Auditing: A Review and Synthesis of Literaturearticle · 14 shared references 2020Stakeholder Perceptions of Data and Analytics Based Auditing Techniquesarticle · 13 shared references

Details

Year2018

Typepreprint

Published2018-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.3214140

openalex_workW2911784285

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