Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors

Q1 Social Sciences Journal of Accounting Education Pub Date : 2023-09-01 DOI:10.1016/j.jaccedu.2023.100856
Danielle D. Booker , Josette R.E. Pelzer , Jeremy R. Richardson
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Abstract

This study aims to help audit educators determine how, where, and to what extent audit data analytics (ADA) should be integrated into existing auditing curriculum to better prepare students for the auditing profession. We interview early-career auditors to understand their experience with ADA and add their perspective to the literature on audit curriculum changes. This group performs many of the tasks where ADA techniques would be applied and can provide valuable insight to audit educators based on their work experience and recent completion of auditing and/or data analytics courses. Responses indicate that early-career auditors rely more routinely on traditional ADA tools (e.g., Excel) and that the use of advanced ADA tools (e.g., Power BI and Alteryx) is relatively limited. Furthermore, firm-provided training on advanced ADA tools focuses on navigating tools rather than interpretation of ADA output. We also find that, regardless of the ADA tool used, the skillset used most frequently is interpretation of ADA output to identify anomalies and determine the impact on audit testing, which could be emphasized in existing audit courses. Most participants expressed that rather than removing content from the audit course to make room for data analytics, faculty should integrate ADA within existing content, encouraging audit educators to change how they teach, rather than what they teach. Specifically, faculty can provide hands-on examples of ADA to supplement lectures on existing topics or assign case studies that use ADA tools. These findings have implications for immediate changes to integrate ADA into auditing courses that are more manageable than a complete overhaul of the audit curriculum.

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将数据分析纳入审计课程:早期职业审计师的见解和看法
这项研究旨在帮助审计教育工作者确定审计数据分析(ADA)应如何、在哪里以及在多大程度上融入现有的审计课程,以更好地为学生从事审计职业做好准备。我们采访了早期职业审计师,以了解他们在ADA方面的经验,并将他们的观点添加到审计课程变更的文献中。该小组执行ADA技术将被应用的许多任务,并可以根据审计教育工作者的工作经验和最近完成的审计和/或数据分析课程,为他们提供有价值的见解。答复表明,早期职业审计师更经常地依赖传统的ADA工具(如Excel),而高级ADA工具的使用(如Power BI和Alteryx)相对有限。此外,该公司提供的高级ADA工具培训侧重于导航工具,而不是解释ADA输出。我们还发现,无论使用哪种ADA工具,最常用的技能集都是解释ADA输出,以识别异常情况并确定对审计测试的影响,这在现有的审计课程中可以得到强调。大多数参与者表示,与其从审计课程中删除内容,为数据分析腾出空间,教师们应该将ADA整合到现有内容中,鼓励审计教育工作者改变他们的教学方式,而不是他们的教学内容。具体而言,教师可以提供ADA的实践示例,以补充现有主题的讲座,或分配使用ADA工具的案例研究。这些发现对将ADA纳入审计课程的即时变革具有启示意义,这些变革比全面改革审计课程更易于管理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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