Current Search: Baudot, Lisa (x)
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- Title
- Three Studies Examining Auditors' Use of Data Analytics.
- Creator
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Koreff, Jared, Sutton, Steven, Arnold, Vicky, Baudot, Lisa, Brazel, Joe, University of Central Florida
- Abstract / Description
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This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al....
Show moreThis dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path of de-professionalization (Dirsmith et al. 2015), data analytics may increasingly be used as a control mechanism for guiding nonprofessionalized auditors' work tasks. Results of this study highlight negative ramifications of using nonprofessionalized auditors in a critical audit setting. The second study examines how different types of data analytics impact auditors' judgments. This study demonstrates the joint impact that the type of data analytical model and type of data analyzed have on auditors' judgments. This study contributes to the literature and practice by demonstrating that data analytics do not uniformly impact auditors' judgments. The third study examines how auditors' reliance on data analytics is impacted by the presentation source and level of risk identified. This study provide insights into the effectiveness of public accounting firms' development of data scientist groups to incorporate the data analytic skillset into audit teams.Collectively, these studies contribute to the literature by providing evidence on auditors' use of data analytics. Currently, the literature is limited to demonstrating that auditors are not effective at identifying patterns in data analytics visualizations when viewed before traditional audit evidence (Rose et al. 2017). The three studies in this dissertation highlight that not all data analytics influence judgments equally.
Show less - Date Issued
- 2018
- Identifier
- CFE0007210, ucf:52289
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0007210
- Title
- Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making.
- Creator
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Pencle, Nadra, Roberts, Robin, Libby, Theresa, Baudot, Lisa, Cho, Charles, University of Central Florida
- Abstract / Description
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These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use...
Show moreThese two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I identified. I conclude the first paper with research questions pertaining to managerial accounting in corporate sustainability. Study II is a behavioral experiment. In this study I examine the effects of business case and paradoxical case cognition on managers and seek to uncover which organizational performance measures better support each cognition. Scholars suggest that the tensions in corporate sustainability arise from the complicated and interdependent relationship among its dimensions. and oftentimes progress towards any single dimension, might have unintended consequences on the other dimensions Hence, the empirical question becomes, amid such tensions, how do managers make decisions that are not solely driven by the financial dimension of corporate sustainability? Applying paradox theory, with its emphasis on acknowledging and working through tensions, holds the potential to elucidate how managers can further explore the tensions inherent in management accounting and sustainability. Study II results show that managers operating in a paradoxical case cognition with broad performance measures made more sustainable decisions relative to their counterparts operating in a business case cognition with narrow performance measures. Together these companion studies generally support the use of paradox theory in studying sustainability decision-making and its use in moving beyond short-term economically focused organizational processes.
Show less - Date Issued
- 2019
- Identifier
- CFE0007703, ucf:52440
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0007703