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GADGET: An Accounting Data Generator GADGET:会计数据生成器
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-10-08 DOI: 10.2308/jeta-2020-035
M. Holt, Bradley Lang
With the proliferation of data analytics in the field of accounting, educators need resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided. Data Availability: The data generator can be accessed at: https://mplholt.shinyapps.io/GADGET/
随着数据分析在会计领域的普及,教育工作者需要资源来用分析项目来加强他们的课程。本文为教育工作者提供了一个强大的工具,可以生成具有某些现实属性的大型,独特的收入周期交易数据。这些数据集可以被教育工作者用来在会计信息系统、审计、欺诈和数据分析课程中教授基于会计的数据分析程序。此外,提出了数据集的多种潜在实现机会,并提供了一个全面的示例案例。数据可用性:数据生成器可以访问:https://mplholt.shinyapps.io/GADGET/
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引用次数: 0
Blockchain and the Future of Business Data Analytics 区块链与商业数据分析的未来
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-10-07 DOI: 10.2308/jeta-2020-053
Stanton Heister, Matthew Kaufman, Kristi Yuthas
Blockchain and distributed ledger technologies are changing the way financial and business records are created and stored. New approaches to collaboration within and across industries enabled by this technology will increasingly result in new opportunities for data analysis and enable fundamental changes in accounting and auditing. The importance of this technology is increasing and “CPAs will need to learn, adjust, and adapt to emerging uses of blockchain” (AICPA 2020). This paper presents a pencil-and-paper activity that can help students unfamiliar with blockchain-related technologies understand these systems, the inter-organizational databases that result from their use, and their potential impacts for the accounting profession. We include optional reference materials that can be used as background reading for faculty members unfamiliar with blockchain or that can be integrated into a course.
区块链和分布式账本技术正在改变金融和商业记录的创建和存储方式。由该技术实现的跨行业和跨行业协作的新方法将越来越多地为数据分析带来新的机会,并使会计和审计发生根本性的变化。这项技术的重要性正在增加,“注册会计师需要学习、调整和适应区块链的新用途”(AICPA 2020)。本文介绍了一种纸笔活动,可以帮助不熟悉区块链相关技术的学生了解这些系统,使用这些系统产生的组织间数据库,以及它们对会计行业的潜在影响。我们包括可选的参考资料,可以作为不熟悉区块链的教员的背景读物,也可以整合到课程中。
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引用次数: 1
Integrating Emerging Accounting Digital Technologies and Analytics into an Undergraduate Accounting Curriculum—A Case Study 将新兴会计数字技术和分析融入本科会计课程——案例研究
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-10-07 DOI: 10.2308/jeta-2020-042
Ralph S. Polimeni, Jacqueline A. Burke
It is essential for academics to integrate current and emerging technologies into accounting curriculums in order to provide students with the appropriate knowledge and skill sets necessary to succeed in the accounting profession. This paper presents a case study that documents our experiences relating to the integration of current and emerging technologies into the existing undergraduate accounting curriculum. Details of the curriculum changes made in order to meet the challenges brought about by new technologies are provided. This paper also includes examples of classroom resources that are available for academics to integrate technologies into the curriculum. A brief glossary of current and emerging technologies is also provided.
学术界必须将当前和新兴技术融入会计课程,为学生提供在会计行业取得成功所需的适当知识和技能。本文提供了一个案例研究,记录了我们将当前和新兴技术整合到现有本科会计课程中的经验。提供了为应对新技术带来的挑战而进行的课程改革的细节。本文还包括可供学者将技术融入课程的课堂资源示例。还提供了当前和新兴技术的简要词汇表。
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引用次数: 4
A Problem-Solving Based Teaching Approach to Database Design 基于问题解决的数据库设计教学方法
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-10-05 DOI: 10.2308/jeta-19-10-13-41
Ashutosh Kumar Singh, V. Bhadauria, A. Gurung
Although Database skills are essential skills required for accounting students, a substantial gap exists between available and required skill levels in the industry. The significant changes in accounting information systems in modern enterprises require revisions to the accounting curriculum. When addressing this gap, researchers have identified a hands-on approach as the preferred method for learning Information Technology (IT) related skills such as in databases. The industry prefers students with hands-on learning projects mimicking real-life situations involving fixing problems rather than following steps. To this end, we develop a problemsolving based approach to enhance hands-on learning in database design. In this teaching module, students fix a partially completed database with defects intentionally placed by theinstructor. By involving in active thinking to fix and enhance the database, students not only gain confidence in working with databases but also learn valuable concepts in database design.
尽管数据库技能是会计专业学生所需的基本技能,但该行业的可用技能水平与所需技能水平之间存在巨大差距。现代企业会计信息系统的重大变化要求对会计课程进行修订。在解决这一差距时,研究人员已经确定,实践方法是学习信息技术(IT)相关技能的首选方法,例如在数据库中。该行业更喜欢学生进行模拟现实生活中涉及解决问题的动手学习项目,而不是遵循步骤。为此,我们开发了一种基于问题解决的方法,以增强数据库设计中的动手学习。在这个教学模块中,学生们修复了一个部分完成的数据库,该数据库存在结构故意放置的缺陷。通过积极思考修复和增强数据库,学生不仅对使用数据库有信心,而且还学习了数据库设计中有价值的概念。
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引用次数: 2
Accounting Implications of Blockchain - A Hyperledger Composer Use Case for Intangible Assets 区块链的会计含义——一个用于无形资产的超级账本编写者用例
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-10-05 DOI: 10.2308/jeta-19-11-01-43
K. Church, Sean Stein Smith, Ethan Kinory
Blockchain technology, commonly associated with bitcoin cryptocurrency, attracted large amounts of investment, attention, and analysis. In addition to attracting the attention of investors, speculators, and regulators, implications for financial practitioners and organizations are increasingly apparent. Financial transactions, property transfers, audit and attestation services, supply chains, and numerous other areas of industry are continuing to integrate blockchains into operations. This paper bridges the gap between the technical concept of blockchain andrelevance to the accounting field. By distilling technical components of blockchain into understandable components, practitioners and other users of this research are poised to better understand, explain, and apply salient concepts. This paper proposes a Hyperledger Composer use case method through which practitioners and researchers can familiarize themselves withblockchain concepts using an interactive demonstration of an accounting integration for intangible assets. Addressing the growing need for increased awareness, this paper builds anecessary skillset with blockchain technology and applications.
区块链技术通常与比特币加密货币相关,吸引了大量投资、关注和分析。除了吸引投资者、投机者和监管机构的注意外,对金融从业者和组织的影响也越来越明显。金融交易、财产转让、审计和认证服务、供应链和许多其他行业领域正在继续将区块链整合到运营中。本文弥合了区块链技术概念与会计领域相关性之间的差距。通过将区块链的技术组成部分提炼成可理解的组成部分,本研究的从业者和其他用户准备更好地理解、解释和应用显著的概念。本文提出了一种Hyperledger Composer用例方法,通过该方法,从业者和研究人员可以使用无形资产会计集成的交互式演示来熟悉区块链概念。为了满足日益增长的提高认识的需求,本文利用区块链技术和应用程序构建了一套有趣的技能。
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引用次数: 2
Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details? 具有数据和数据分析的实质性分析程序能否取代抽样作为细节测试?
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-09-30 DOI: 10.2308/jeta-19-03-23-10
Kyunghee Yoon, T. Pearce
To avoid problems caused by moderate or weak substantive analytical procedures (SAPs), audit firms tend to focus more on tests of details than SAPs, especially for large income statement accounts such as revenues. Based on findings from previous studies, this commentary study attempts to: 1) summarize the outcomes of SAPs developed by advanced analytics models (e.g., regression and time series models), and 2) respond to the question of SAP use by evaluating the limitations and benefits if one test replaces the other. The outcomes of prior studies generally show that SAPs developed by advanced analytical models do not provide a high level of assurance for revenue. Since SAPs and audit sampling present different risks and unique benefits, they are often complementary. Without the careful consideration of conditions related to the risks and benefits of each test, simply avoiding SAPs could reduce the effectiveness of substantive tests.
为了避免由适度或薄弱的实质性分析程序(sap)引起的问题,审计公司倾向于更多地关注细节测试,而不是sap,特别是对于收入等大型损益表账户。基于先前研究的发现,本评论研究试图:1)总结由高级分析模型(例如,回归和时间序列模型)开发的SAP的结果,以及2)通过评估一个测试替代另一个测试的局限性和好处来回答SAP使用的问题。先前的研究结果普遍表明,先进的分析模型开发的sap不能提供高水平的收入保证。由于sap和审计抽样存在不同的风险和独特的好处,它们通常是互补的。如果不仔细考虑与每项测试的风险和益处有关的条件,仅仅避免sap可能会降低实质性测试的有效性。
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引用次数: 1
Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations 访问云数据以扩大研究和分析机会:非营利组织使用IRS/AWS数据的例子
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-09-30 DOI: 10.2308/jeta-18-12-29-28
Chengzhang Wu, Richard B. Dull
The IRS Form 990 provides a rich set of financial and nonfinancial information about nonprofit organizations. Historically, these returns were available to researchers in PDF format, or partial data were available through information aggregators. Beginning in 2011, the forms were e-filed in an XML format, and those files are made available to the public at no monetary cost. To date over 2.6 million of these returns have been filed and are currently available online. This study uses the design science paradigm to describe the process of accessing the forms from AWS (Amazon Web Services), examining XML structures, transforming the data, and loading that data into an updatable database. The resulting database is then used to demonstrate the artifact's effectiveness through a variety of inquiries. The process extends researchers' capabilities to use newly available data to investigate accounting, governance, and other questions that were not previously feasible to consider. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M41; M48; M49.
IRS表格990提供了一套关于非营利组织的丰富的财务和非财务信息。从历史上看,研究人员可以通过PDF格式获得这些回报,或者通过信息聚合器获得部分数据。从2011年开始,这些表格以XML格式进行电子归档,这些文件免费向公众提供。迄今为止,已经提交了260多万份此类申报表,目前可在网上查询。本研究使用设计科学范式来描述从AWS(亚马逊网络服务)访问表单、检查XML结构、转换数据以及将数据加载到可更新数据库的过程。然后使用生成的数据库通过各种查询来证明工件的有效性。该过程扩展了研究人员的能力,可以使用新的可用数据来调查会计、治理和其他以前不可行的问题。数据可用性: 数据可从文本中引用的公共来源获得。JEL分类: M41;M48;M49。
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引用次数: 1
Calibrating Word-Sized Graphics for Financial Accounting Applications: Evidence and Examples 财务会计应用中Word大小图形的校准:证据与实例
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-09-30 DOI: 10.2308/jeta-19-09-02-36
D. Tinkelman, M. Gomaa
We argue that, to be complete, financial reports should provide information to users about all “material” items. It is therefore desirable that all material effects in financial graphs should be visible to users. If small, word-size graphics are calibrated improperly, users may overlook visually small but numerically material effects. Prior literature does not provide adequate design guidance. We test subjects' ability to detect differing absolute and relative size effects in sparklines. We expand the concept of cognitive fit to include minimum relative and absolute visual sizes of key effects. Consistent with the legibility literature, we find accounting student participants' ability to detect patterns and anomalies over certain approximate minimum relative and absolute size thresholds is robust. Two examples illustrate how our findings on approximate relative and absolute size thresholds apply to financial accounting applications. JEL Classifications: M41; M40.
我们认为,为了完整,财务报告应该向用户提供所有“重要”项目的信息。因此,财务图表中的所有物质效果都应该对用户可见,这是可取的。如果单词大小的小图形校准不当,用户可能会忽略视觉上很小但数字上很重要的效果。先前的文献没有提供足够的设计指导。我们测试受试者检测火花线中不同绝对和相对大小效应的能力。我们扩展了认知匹配的概念,将关键效果的最小相对和绝对视觉尺寸包括在内。与易读性文献一致,我们发现会计专业学生参与者在某些近似最小相对和绝对大小阈值上检测模式和异常的能力是稳健的。两个例子说明了我们关于近似相对和绝对规模阈值的研究结果如何应用于财务会计应用。JEL分类: M41;M40。
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引用次数: 0
Using the Creation of an XBRL Risk Taxonomy as a Driver to Improve Post-Coronavirus 10-K Risk Disclosures 利用XBRL风险分类法的创建作为改进冠状病毒感染后10-K风险披露的驱动因素
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-09-21 DOI: 10.2308/JETA-2020-057
Michael G. Alles
The coronavirus crisis has seen numerous well-known businesses fail, contradicting what they wrote in their own 2019 financial statements 10-K risk disclosures now are largely boilerplate lists, failing to provide any information about what really matters to stakeholders: the nature of the risks that the business faces, what are their probabilities, how management is mitigating those risks and, therefore, what is the residual risk of the business On the other hand, it is only a matter of time before risk disclosures are tagged in detail using XBRL, as the rest of the 10-K has progressively become The process of creating a XBRL risk taxonomy is an opportunity to introduce a standardized language that will enable companies to disclose voluntarily better information to stakeholders The process of creating a truly comprehensive XBRL risk taxonomy can fill the gap left by the absence of "generally accepted principles" for risk measurement and disclosure
冠状病毒危机导致许多知名企业倒闭,这与他们在2019年财务报表中所写的内容相矛盾。现在,10-K风险披露基本上是样板清单,未能提供任何对利益相关者真正重要的信息:企业面临的风险的性质、概率、管理层如何减轻这些风险,因此,业务的剩余风险是什么另一方面,使用XBRL详细标记风险披露只是时间问题,随着10-K的其余部分逐渐成为,创建XBRL风险分类法的过程是一个引入标准化语言的机会,该语言将使公司能够自愿向利益相关者披露更好的信息。创建真正全面的XBRL风险分类学的过程可以填补因缺乏风险测量和披露
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引用次数: 2
Continuous Intelligent Pandemic Monitoring (CIPM) 持续智能流行病监测(CIPM)
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2020-09-21 DOI: 10.2308/JETA-2020-061
H. Duan, Hanxin Hu
This proposal applies measurement science (accounting), assurance science (auditing), and machine learning predictive analytics to epidemic research It utilizes accounting frameworks, such as Continuous Monitoring, to establish a system that can assess the realistic parameters and continuously monitor the evolution of COVID-19 by using exogenous variables Continuous Intelligent Pandemic Monitoring (CIPM) can generate alerts following risk assessments from the time series, machine learning models, and cross-sectional analytics CIPM provides policy guidance based on epidemic simulations The goal is to validate the epidemic related numbers and to provide guidance to policymakers so that sufficient resources can be allocated to the upcoming high risk areas in order to control the spread and lower the impact of the disease Through this study, we hope to provide different knowledge and perspectives to COVID-19 analysis and a different pandemic measurement and data validation approach
该提案将计量科学(会计)、保证科学(审计)和机器学习预测分析应用于流行病研究。它利用连续监测等会计框架建立一个系统,可以评估现实参数,并通过使用外生变量持续监测COVID-19的演变。连续智能流行病监测(CIPM)可以根据时间序列的风险评估生成警报。CIPM提供基于流行病模拟的政策指导,目的是验证流行病相关数字,并为决策者提供指导,以便将足够的资源分配到即将到来的高风险地区,以控制疾病的传播,降低疾病的影响。我们希望为COVID-19分析提供不同的知识和视角,以及不同的大流行测量和数据验证方法
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引用次数: 2
期刊
Journal of Emerging Technologies in Accounting
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