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theses

Technologies are evolving at an unprecedented pace and pose significant challenges and opportunities to the accounting and auditing profession. This dissertation consists of three essays that examine how emerging technologies can be accepted and adopted by auditors and managerial accountants.
The first essay attempts to incorporate the disruptive innovation concept (Christensen 1997) in understanding the adoption process of disruptive innovations in the audit domain. The essay defines sustaining and disruptive innovations from the auditing perspective and indicates that disruptive innovations can impact audit procedures at both the technology level and the methodology level. The disruptive innovations acceptance framework is then proposed to illustrate that sustaining innovations are adopted and developed within the audit practice, whereas disruptive innovations are developed by external parties. The disruption occurs when an emerging technology or methodology becomes accepted by audit regulations and adopted in audit practice. Further improvements on the adopted disruptive innovation become sustaining innovations.
The second essay aims at proposing the Contract Analytics Framework (CAF) to aid in the analysis of populations of perceived low-risk contracts. The essay identifies and describes six functional areas in the CAF framework: (1) Document Management; (2) Content Identification; (3) Cutoff Testing; (4) Record Confirmation; (5) Term Verification; and (6) Additional Audit Tasks. The CAF framework can be applied to audit tasks based on auditing standards, especially in the audit stages of risk assessment, substantive tests, and review. The framework is implemented on a group of reinsurance contracts to demonstrate the feasibility of auditing full populations of contracts.
The third essay proposes the Managerial Accounting Data Analytics (MADA) framework based on the balanced scorecard theory. MADA provides management accountants the ability to utilize comprehensive business analytics to conduct performance measurement and provide decision related information. With MADA, three types of business analytics (i.e., descriptive, predictive, and prescriptive) are implemented into four corporate performance measurement perspectives (i.e., financial, customer, internal process, and learning and growth) in an enterprise system environment. Other related issues that affect the successful utilization of business analytics within a corporate-wide business intelligence (BI) system, such as data quality and data integrity, are also discussed.

ETD_10265

Ph.D.

Includes bibliographical references

doi:10.7282/t3-hq4d-1t50

ETD doctoral

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