Margaret H. Christ

Sep 25, 2024 | scholarship.richmond.edu | Ashley A. Austin |Tina Carpenter |Christy Nielson |Margaret H. Christ

The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and TechnologyDOI10.1111/1911-3846.12680AbstractData analytics is transforming our global markets and significantly impacting the financial reporting environment. We investigate how auditors, company managers, and regulation interact with data analytics and one another to affect the diffusion (i.e., development and spread) of data analytics throughout the financial reporting environment.