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Essays on accounting data differences and audit learning

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TitleInfo
Title
Essays on accounting data differences and audit learning
Name (type = personal)
NamePart (type = family)
Chychyla
NamePart (type = given)
Roman
NamePart (type = date)
1987-
DisplayForm
Roman Chychyla
Role
RoleTerm (authority = RULIB)
author
Name (type = personal)
NamePart (type = family)
Kogan
NamePart (type = given)
Alexander
DisplayForm
Alexander Kogan
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
chair
Name (type = personal)
NamePart (type = family)
Shafer
NamePart (type = given)
Glenn
DisplayForm
Glenn Shafer
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Vasarhelyi
NamePart (type = given)
Miklos
DisplayForm
Miklos Vasarhelyi
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Vovk
NamePart (type = given)
Vladimir
DisplayForm
Vladimir Vovk
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
outside member
Name (type = corporate)
NamePart
Rutgers University
Role
RoleTerm (authority = RULIB)
degree grantor
Name (type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm (authority = RULIB)
school
TypeOfResource
Text
Genre (authority = marcgt)
theses
OriginInfo
DateCreated (qualifier = exact)
2014
DateOther (qualifier = exact); (type = degree)
2014-05
Place
PlaceTerm (type = code)
xx
Language
LanguageTerm (authority = ISO639-2b); (type = code)
eng
Abstract (type = abstract)
The dissertation comprises of three essays that 1) compare accounting numbers in Capital IQ's Compustat North America Fundamentals Annual, the most popular accounting database in accounting research, to the original numbers in corporate reports, 2) study the effects of Compustat's data standardization procedures on accounting-based bankruptcy prediction models, and 3) develop a framework to enhance the performance of analytical learning models in a multi-period auditing setting. In the first essay, we conduct the first large-scale comparison of Compustat and 10-K data. Specifically, we compare 30 accounting line items of approximately 5,000 companies for the period from October 1, 2011, to September 30, 2012. We find that the values reported in Compustat significantly differ from the values reported in 10-K filings. We also find that the amount and magnitude of the original data alterations introduced by Compustat depend on the type of the accounting item and company characteristics such as industry and size. Numbers that appear in Compustat are standardized -- adjusted to fit fixed variable definitions -- to ensure "...consistent and comparable data across companies, industries and business cycles..." However, there has been no evidence in the academic literature that Compustat's standardized numbers provide more benefits than the original numbers in financial statements. In the second essay, we examine the effects of Compustat's data standardization using Altman's 1968 and Ohlson's 1980 bankruptcy prediction models as examples. We find that Compustat's data standardization not only yields no improvements for bankruptcy prediction models, but also has a significant negative impact on the predictive accuracy of Altman's model (up to 8.56%) There are several challenges in applying analytical models to the auditing problem of identifying irregular transactions. We argue that because of these challenges standard statistical models may not be well-suited for auditing and have to be modified to achieve better performance. In the third essay, we propose a framework to boost the performance of analytical learning models in auditing. The results of framework's testing on the real data show a significant increase of performance of the tested models.
Subject (authority = RUETD)
Topic
Management
RelatedItem (type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier (type = RULIB)
ETD
Identifier
ETD_5572
PhysicalDescription
Form (authority = gmd)
electronic resource
InternetMediaType
application/pdf
InternetMediaType
text/xml
Extent
ix, 127 p. : ill.
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
Note (type = vita)
Includes vita
Note (type = statement of responsibility)
by Roman Chychyla
Subject (authority = ETD-LCSH)
Topic
Compustat information retrieval programs
Subject (authority = ETD-LCSH)
Topic
Accounting
Subject (authority = ETD-LCSH)
Topic
Auditing--Data processing
RelatedItem (type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
PhysicalLocation (authority = marcorg); (displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier (type = doi)
doi:10.7282/T3H70D21
Genre (authority = ExL-Esploro)
ETD doctoral
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Rights

RightsDeclaration (ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder (type = personal)
Name
FamilyName
Chychyla
GivenName
Roman
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2014-04-23 21:52:29
AssociatedEntity
Name
Roman Chychyla
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
RightsEvent
DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2014-05-31
DateTime (encoding = w3cdtf); (qualifier = exact); (point = end)
2014-11-30
Type
Embargo
Detail
Access to this PDF has been restricted at the author's request. It will be publicly available after November 30th, 2014.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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ETD
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windows xp
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