This commentary introduces the “Big Data”(hereafter, Big Data) Special Issue of the Journal
of Accounting Education. We argue that while the data sets are now larger than ever before …

Big Data and data analytics are changing the accounting profession requiring different skills.
To prepare students, faculty are tasked with teaching data analytics and the tools used to …

The technology and data analytics developments affecting the accounting profession have a
profound effect on accounting curricula. To meet the profession's current expectations …

Data analysis has revolutionized the auditing profession. The use of data analytics tools has
allowed auditors to plan and complete more thorough, accurate, and efficient audits …

With the increasing focus on technology in accounting education and the profession,
numerous accounting programs are modifying curricula to ensure students have the …

This case requires students to conduct an internal audit of a procurement card (PCard)
program at a fictitious university. The primary objective of this case is to help students (1) …

Purpose This study aims to identify sociocognitive determinants of managers' adherence to
the expense report approval control. A behavioral view of control was adopted, drawing on …

This case presents a collaborative and experiential learning technique that can be used to
engage new auditing students in a classroom, or junior auditors in a training session, to …

A evolução económica obriga as organizações a reencontrem a forma como lidam com o
mercado, a mudarem as suas estratégias, processos e planos de ação. A complexidade das …

The confidence of investors is a foundation of the capital markets, and audit reporting
efficiency depends on the proper resolution of contentious accounting that surface during …