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Three essays on emerging technologies in accounting

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TitleInfo
Title
Three essays on emerging technologies in accounting
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Huang
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Feiqi
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Feiqi Huang
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author
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Vasarhelyi
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Miklos A
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Miklos A Vasarhelyi
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Advisory Committee
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chair
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No
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Won Gyun
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Won Gyun No
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Advisory Committee
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internal member
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Kogan
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Alexander
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Alexander Kogan
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Wang
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Tawei
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Tawei Wang
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Advisory Committee
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Rutgers University
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degree grantor
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Graduate School - Newark
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theses
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2019
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2019-01
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2019
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xx
Language
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eng
Abstract (type = abstract)
This dissertation consists of three essays that examine the effects of emerging technologies in accounting. The first essay examines whether firms abuse XBRL extension elements to increase the complexity of their mandatory filings in interactive data format. Using the ratio of extension elements to total elements in XBRL 10-K filings as the measure of XBRL complexity, this study finds that firms’ XBRL filings are more complex when the firms are performing poorly, suggesting that managers use extension elements strategically to increase XBRL complexity and obfuscate XBRL-tagged financial information.
The second essay investigates whether the adoption of the XBRL affects firms’ capital investment efficiency due to the increased information processing efficiency. The findings of this essay suggest that the adoption of XBRL reduces the levels of abnormal investments. Additionally, the benefits of XBRL mandate on investment efficiency are more evident for firms with weaker external monitoring, severer environmental uncertainty, and more readable financial reports.
The third essay introduces robotic process automation (RPA) to the auditing area. A framework is proposed to apply RPA to audit procedures in order to free auditors from doing repetitive and low-judgment audit tasks and enable them to focus on audit tasks that require professional judgment. This essay also demonstrates the feasibility of RPA by implementing a pilot project that applies RPA to the confirmation process.
In conclusion, this dissertation examines the effects of XBRL on financial reporting strategy and managers’ investment decision, proposes a framework to apply RPA to automate labor-intensive, well-defined, and repetitive audit procedures, and demonstrate the feasibility in the audit practice.
Subject (authority = RUETD)
Topic
Management
Subject (authority = ETD-LCSH)
Topic
Auditing -- Data processing
Subject (authority = ETD-LCSH)
Topic
XBRL (Document markup language)
Subject (authority = ETD-LCSH)
Topic
Accounting -- Data processing
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Rutgers University Electronic Theses and Dissertations
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ETD_9464
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electronic resource
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1 online resource (125 pages : illustrations)
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
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by Feiqi Huang
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Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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NjNbRU
Identifier (type = doi)
doi:10.7282/t3-vtfc-2r43
Genre (authority = ExL-Esploro)
ETD doctoral
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Rights

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The author owns the copyright to this work.
RightsHolder (type = personal)
Name
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Huang
GivenName
Feiqi
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RightsEvent
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Permission or license
DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2018-12-27 14:36:24
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Name
Feiqi Huang
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Affiliation
Rutgers University. Graduate School - Newark
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Author Agreement License
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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.
Copyright
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Copyright protected
Availability
Status
Open
Reason
Permission or license
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