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Resource Center
Proceeding
Evidence-Based Decisions using Big Data Analytics

Big Data is a well-known chance for firms to gain new knowledge about their business as well to support decisions by data based evidence. The innovation EEBDA (Evidenced based Decisions using Big Data Analytics) teaches students the various applications and challenges of big data analytics. Through problem based scientific learning they receive the ability for a self-responsible application of Big Data Analytics. The students learn to apply basic data analytics technologies focused on the area of accounting, audit and finance, which is supported by real world problems and data. Consequently, they receive the ability to apply such technologies in the firm's daily business as well as the ability to develop new ventures using big data analytics.

Learning & Development for being CAATs practitioners

In Japan, we can see the situation that CAATs is not fully popular. In my presentation, I will explain the main reason why CAATs doesn't spread in Japan, and how to deal it, then I'm going to show my draft for a series of training programme for CAATs practitioners.

THE EFFECT OF FLIPPED CLASSROOM ON SELF-EFFICACY AND SATISFACTION OF COMPUTER AUDITING

In this paper, we aim to explore the effect of flipped classroom teaching model on computer auditing learning self-efficacy and satisfaction. This research used experiment design method to establish a laboratory experiment that builds a flipped classroom empirical model to examine its differences from self-learning and traditional teaching methods for learning computer-assisted audit techniques and tools. The empirical testing of flipped classroom for learning computer auditing software is applied to the questionnaire to test the empirical results. The result shows that traditional teaching method is not significantly related to computer auditing self-efficacy, but flipped classroom method is significantly positive related computer auditing self-efficacy. It shows the flipped classroom teaching method can effectively improve computer auditing learning effectiveness. In addition, the result also shows that there is a significant positive correlation between computer auditing self-efficacy and teaching satisfaction. It shows the flipped classroom teaching method can effectively enhance the confidence to learning CAATs and increase their belief for using computer software.

IMPACT OF A PRACTICAL FLOWCHARTS APPROACH ON EDUCATING THE CONTROL RISK ASSESSMENT

This paper presents the results of using a practical flowcharts (PFs) approach to assist in educating the novices the assessment of control risk. The main research questions are: (1) how can the PFs be developed to help students and novice auditors assessing the control risk? And (2) to what extent is using PFs effective as a tool to improve the education of assessing the control risk? To answer these questions, adequate field work and experiment were performed. The conceptual model is successfully designed consisting of eleven submodels and ten PFs. It is believed that the conceptual model provides a vital contribution to the auditing literature and the application of it constitutes a new education method of auditing. From the validation process, it may be concluded that using a PFs approach is an effective tool to improve the education of assessing the control risk, i.e., the learning performance of students significantly improved via the PFs assignment

J-CAATs: A CLOUD DATA ANALYTIC PLATFORM FOR AUDITORS

In this article we present our experience designing and implementing a new platform of computer-assisted audit techniques (CAATs), called J-CAATs, in the cloud environment. In developing this new tool, we sought to combine what we felt were useful features from two existing general audit software, i.e. ACL and IDEA. As its main characteristic, J-CAATs allow an auditor to use mobile-phone, Pad and Computer devices in the formulation of one and the same data analysis in the cloud. We illustrate this claim by discussing a prototype implementation of the J-CAATs based on an internet web approach. We demonstrate the look-and-feel of this audit tool by means of examples, and show the verification and validation of the system which compares with ACL and IDEA. We feel that the new tool provides advantages in the areas of portability, mobility, computational efficiency, and team collaboration.

The Development of Audit Analytics Curriculum at DePaul University: Challenges and Opportunities

There has been an emphasis on the development of audit analytics curriculum in accounting programs in recent years. However, this can be challenging due to various factors. In this presentation, I would like to share our experience in developing such program at DePaul University. By sharing our experience, we hope to encourage the collaboration of the development of audit analytics in the future.

USING DATA MINING TECHNOLOGIES TO CONSTRUCT LITIGATION WARNING MODEL

This study used data mining technologies to construct a litigation warning model for auditors to assess risk when they evaluate whether accept or terminate an appointment, thus improve audit quality and prevent losses due to litigation. Feature selection technology was used to extract six important influencing factors among the many variables affecting auditors' litigation risk. Then a decision tree was used to establish a litigation warning model and a decision table for auditors' reference. The results indicated that the eight outcomes provided by the decision table could effectively distinguish the level of litigation risk with an accuracy rate of 92.708%

A KNOWLEDGE-BASED SYSTEM FOR ASSESSING DETECTION RISK IN E-COMMERCE ENVIRONMENT: EVIDENCE FROM EGYPT

The core research activity described in this paper is modelling, implementing, and validating a knowledge-based system, called "Detection Risk Assessment EXpert" (DRAEX) that is capable of assessing the planned detection risk in e-commerce environment. The main research questions examined in this paper are: (1) can DRAEX perform the task of assessing detection risk in e-commerce environment similarly as may be expected from an experienced auditor? If so, (2) how should DRAEX be constructed and validated? And (3) to what extent is DRAEX effective, efficient, and acceptable as a tool to help auditor assess the detection risk in e-commerce environment? The knowledge used by DRAEX is acquired from the literature, and from experienced auditors through questionnaire and in-depth interviews. After implementation, the knowledge base is presented to experienced auditors for review. The DRAEX performance is validated and evaluated by Egyptian experienced auditors. They decided that the DRAEX is efficient, effective and acceptable for assessing the detection risk in e-commerce environment

CNP FRAUD DETECTION USING ACL DATA ANALYTICS

In this research we will attempt to construct a fraud detection system that has high accuracy in detecting Cardholder Not Present fraudulent transactions (CNP). Our system will use ACL Analytics for detecting fraudulent transactions. We will build a language on top of ACL Analytics and fine tune it to gain high detection accuracy.
We will attempt to understand customer behavior and automatically identify unusual activity as it takes place thus combining financial industry insights and transaction analysis expertise with powerful technology of ACL, we will develop a series of CNP Detection Suites with the ability to automatically monitor every single transaction, discovering all unusual behavior, and analyze it to determine which represent true risk.

DATA QUALITY AND APPLYING SOCIAL NETWORK FOR FINANCIAL STATEMENTS

After the adoption of international accounting standards, correctness and consistency of the content of earnings has been an important issue for the declaration of the financial statements. Therefore, this study builds an audit system for IFRSs financial statements to check correctness and consistency of financial statements that investors and relevant units can confirm their information quality. According to the experimental results, the audit system can effectively identify the problems of corporate financial statements. Finally, the study use social network analysis technology to analyze the financial statements that easier to understand the relationship between the parent and child companies.

AREAS INFLUENCING A FIRM'S STRATEGY IN MANAGING DIGITALINNOVATION AND FIRM'S PERFORMANCE: A CASE OF OMAN

This paper aimed at analysing key areas that influence a firm's strategy in managing digital innovations and its performance. Digital innovation strategy framework has been applied to IT firms to assess whether user experience, value proposition, digital environment scanning, skills and improvisation influence firm's digital innovation strategy. Data from managerial representatives of IT firms was collected through a close ended questionnaire. The statisticalanalysis reveals that user experience, value proposition and digital environment scanning are positively associated with firm's performance whereas digital innovation skills are negligibly associated with firm's performance on digital innovation. Moreover, improvisation was found to be weakly associated with organisational performance. Future research directions are recommended to expand framework to incorporate political, regulatory and internal organisational factors.

 
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