Purchase Order ‘‘Analytic Audit’’
Journal of Emerging Technologies in Accounting, ISSN: 1558-7940, Vol: 19, Issue: 1, Page: 119-211
2022
- 1Citations
- 17Captures
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Article Description
This paper reviews a case study used as part of introducing data and analytics in a Masters of Accounting curriculum. In particular, this paper presents a dataset, an approach to analyzing that data using analytic approaches, suggests that analysis of that dataset could function as a capstone project, and provides a review of multiple data, analytical tools, and methodologies. The dataset includes almost 13,500 purchase orders and allows the use of multiple data analytic approaches for anomaly detection, time-series analysis, and visualization to meet audit goals such as identification of unusual or significant items, determination of trends, and concentration of purchasing activity.
Bibliographic Details
http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=85136315938&origin=inward; http://dx.doi.org/10.2308/jeta-2020-010; https://publications.aaahq.org/jeta/article/19/1/199/153/Purchase-Order-Analytic-Audit; https://dx.doi.org/10.2308/jeta-2020-010; https://publications.aaahq.org/jeta/article-abstract/19/1/199/153/Purchase-Order-Analytic-Audit?redirectedFrom=fulltext
American Accounting Association
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