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Article
Publication date: 30 October 2018

Jiali Tang and Khondkar E. Karim

This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards.

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Abstract

Purpose

This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards.

Design/methodology/approach

The authors review the literature related to fraud, brainstorming sessions and Big Data, and propose a model that auditors can follow during the brainstorming sessions by applying Big Data analytics at different steps.

Findings

The existing audit practice aimed at identifying the fraud risk factors needs enhancement, due to the inefficient use of unstructured data. The brainstorming session provides a useful setting for such concern as it draws on collective wisdom and encourages idea generation. The integration of Big Data analytics into brainstorming can broaden the information size, strengthen the results from analytical procedures and facilitate auditors’ communication. In the model proposed, an audit team can use Big Data tools at every step of the brainstorming process, including initial data collection, data integration, fraud indicator identification, group meetings, conclusions and documentation.

Originality/value

The proposed model can both address the current issues contained in brainstorming (e.g. low-quality discussions and production blocking) and improve the overall effectiveness of fraud detection.

Details

Managerial Auditing Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Book part
Publication date: 20 January 2021

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

Book part
Publication date: 26 October 2016

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78560-977-0

Content available
Book part
Publication date: 23 July 2020

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

Book part
Publication date: 21 November 2018

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78756-543-2

Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

Book part
Publication date: 20 January 2021

Vincent K. Chong, Michele K. C. Leong and David R. Woodliff

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create…

Abstract

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

Book part
Publication date: 16 October 2014

Robert W. Rutledge, Khondkar E. Karim, Mark Aleksanyan and Chenlong Wu

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the…

Abstract

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the relationship between CSR performance and corporate financial performance (CFP). This is particularly true for the case of Chinese state-owned enterprises (SOEs). The purpose of the current study is to empirically test the relationship between CSR and CFP. We use data for 66 Chinese SOEs listed on the Shanghai and Shenzhen stock exchanges. The results are interesting in that they are not consistent with similar studies using US and other Western market data. We find a significant negative relationship between CSR performance and CFP. The results are discussed in light of the preferential government treatment afforded to Chinese SOEs, and social welfare requirements imposed on such entities. Implications for Chinese policy-makers are discussed.

Details

Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

Keywords

Book part
Publication date: 20 January 2021

Derek W. Dalton

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the…

Abstract

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the effects of Machiavellianism and an organization's ethical environment across both low and high moral intensity settings. Using a sample of 192 MTurk workers (i.e., online labor pool participants from Amazon's Mechanical Turk) and 127 undergraduate accounting students, the results using the full-sample of participants indicate the following: (1) Machiavellianism is negatively associated with whistle-blowing intentions across both low and high moral intensity scenarios; (2) an organization's ethical environment is positively associated with whistle-blowing intentions across both low and high moral intensity scenarios; and (3) in the low moral intensity scenario (but not the high moral intensity scenario), I find an interaction between Machiavellianism and the strength of the ethical environment. Implications for research and practice are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

Keywords

Book part
Publication date: 23 July 2020

Bryan Cataldi and Tom Downen

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the…

Abstract

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly unusual role of becoming involved in the oversight of the investee company. This continuing involvement with the investee firm introduces conflicting interests: the desire to maximize the profit from the investment, but also the desire to maintain a positive relationship with the entrepreneur(s) (consistent with the theory of upper echelons/strategic management). We discuss in detail this unusual investment context and the role that accounting disclosures can have in this environment. We predict that accounting disclosures can influence the tradeoff between the profit motive and the relationship motive. Using 64 experienced angel investors as participants in a realistic experimental setting, we find that disclosures indicating conservatively biased accounting choice and lower account risk (variance) lead to angels increasing the valuation of the target firm and forgoing higher profits. Increasing the valuation serves to foster the relationship with the entrepreneur(s). Our findings have implications for entrepreneurs making choices about discretionary disclosures and for standard setters; we also inform theory related to overcoming anchoring.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

Keywords

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