accounting empirical thesis

Novel Financial Applications of Machine Learning and Deep Learning pp 47–71 Cite as

The Impact of Big Data on Accounting Practices: Empirical Evidence from Africa

• Mandella Osei-Assibey Bonsu 11 ,
• Naheed Roni 11 &
• Yongsheng Guo 11  
• First Online: 02 March 2023

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Part of the International Series in Operations Research & Management Science book series (ISOR,volume 336)

Big data is much more than accounting and financial data. Big data including financial and non-accounting data have become accessible in immense volumes in distinct forms and in real time. The use of big data for accounting is immobile in initial periods. However, academics have predicted that having high-quality accessible and accelerated in real time might lead to more comprehensive financial reporting. Literature on big data is inconclusive, theoretical, and dearth empirical studies and models. This prompted us to explore the impacts of big data on accounting using accountants in an African emerging country, Nigeria. We use multiple regression for 151 responses. The samples were collected using a random sampling method. The results of the evidence show that big data has a positive and significant impact on financial reporting, performance management, corporate budgeting, audit evidence, risk management, and fraud management. Moreover, evidence indicates that while big data significantly impact accounting and auditing of accountants, utilizing the diversity of data volume, data variety, and data velocity significantly enhances it. The study can help accountants, prospective accountants, and accounting graduates hone their competencies in studying and producing big data analytics, which will benefit the industry. Moreover, business institutions of higher learning should create business curriculums that use big data in their offerings. Finally, policymakers can help by establishing governance models for big data to organize its usage and prevent its exploitation.

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1 Introduction

The dynamic business environment is calling business entities to invest time, money, and efforts to adapt to envisage ways of doing things. In fact, the change of the entire business model affects the way of accounting. Technology makes accounting free from manual intervention and identifies patterns and generates the exception reports, leaving accountants with grey areas. As an emerged technical term, data is regarded as the vehicle of the accounting profession (ICAEW, 2014 ). The growth of accounting and auditing has been empowering the development of big data to advance technologies breakthroughs in multiple areas such as data analytics and Artificial intelligence (Gepp et al., 2018 ; Bullock et al., 2020 ).

Big data is abundant more than accounting and financial data (Petr & Abedin, 2020 ). Big data such as financial and non-financial data, accounting, and non-accounting data, all of which become available in abundance volumes in distinct forms and in actual time (Blazquez & Domenech, 2018 ; Bag et al., 2020 ; Basukie et al., 2020 ). In fact, big data could enhance financial accounting, reporting, and auditing practices (Warren & Marz, 2015 ; Iqbal et al., 2020 ). This indicates that having high-quality data available and processed in real time could lead to more comprehensive fiscal information (Elmagrhi et al., 2019 ), improved management, and more dependable budgeting. Furthermore, big data is thought to increase quality by increasing accuracy and making information available in actual time (Cockcroft & Russell, 2018 ).

In Nigeria, firms from every industry are at the frontline, experiencing first-hand the disruptive changes that affect their accountants. The rapid escalation in the volume of data demands accountants to be equipped with the available technological tools to analyze a much higher volume of data in their practice than has previously been the case (Arner et al., 2015 ). For example, the use of data analytics hopes to turn the accounting profession from a reactive and backward-looking exercise to a constructive, continuous source of upward-looking insights that can be used all the time, with the accountants as the custodian and translator of the underlying data framework.

Insight on the impact of big data on accounting practices from accountants in Nigeria are obtained for three reasons. First, fintech in Nigeria has grown significantly for some years and is one of the ways for fintech in Africa. Second, anecdotal evidence that Nigeria is now home to over 200 fintech firms, plus several fintech solutions offered by firms as part of the product portfolio. Nigeria’s sectors are thriving and continue to amaze, exhibiting unwavering development and cutting-edge data analytics. Finally, Nigeria has advanced as one of the African top fintech hubs, attracting 25 percent ($122 million) in investment raised by African tech startups in 2019 (Disrupt Africa, 2021 ). In this paper, we examine the role of big data in the practice of accounting and auditing in Nigeria.

Although some recent studies have linked growing technologies to the accounting profession, there have been no scholarly empirical studies on the relationship between big data and accounting (Chen et al., 2016 ; Shajalal et al., 2021 ). Although some related literature studies have been conducted, there has been no empirical research on the topic of accounting (Schmitz & Leoni, 2019 ; Lamboglia et al., 2020 ). Furthermore, the application of big data for accounting is immobile at the early stages (Scott & Orlikowski, 2012 ). Big data, however, is inconclusive, theoretical, and dearth of empirical models. Therefore, more empirical studies are needed to examine the impacts of big data on the works of accountants. To the best of our knowledge, this is the first study to examine the empirical impact of big data on accounting and auditing practices evidenced from an Africa emerging economy, Nigeria.

The research provides contributions to the management accounting literature in fourfolds. First, it is the first empirical evidence to examine whether big data impacts accounting practices in Nigeria. Second, the research contributes to the scant literature on big data and accounting practices in producing higher-quality audits to serve existing purposes. Thus, this paper provides evidence of the significance of big data to auditing practices. Third, this research offers useful insights that may assist accounting regulators in recognizing the importance of big data and accounting relationships in developing accounting standards, as big data is seen as having the ability to create and refine accounting and auditing standards (Warren & Marz, 2015 ). Furthermore, the research could assist institutions of higher learning in updating accounting curricula to handle big data. Finally, the study provides outcomes that are more general with wider applicability by using an Africa emerging country sample, which to the best of our knowledge, no research has studied.

The next section reviews the literature, followed by hypothesis development. Section 3 presents data and methods. Section 4 reports the findings, followed by discussions. The final sections conclude with policy implications.

2 Literature Review

In recent times, big data has become the buzzword. Big data is described as high-volume, high-velocity, and high-variety information assets that necessitate cost-effective, novel data management to enable improved intelligence, decision-making, and process automation (Gärtner & Hiebl, 2017 ). The three characteristics: volume, velocity, and variety advocate that large volumes of transactions are created swiftly from a diversity of sources.

Data are considered a vehicle for the accounting profession (ICAEW, 2014 ). On the other hand, big data is abundant more than accounting and financial data. Financial and non-financial data, accounting and non-accounting data, and numerical and quantifiable data are all examples of big data, which is easily obtainable in various formats, and in real time (Bag et al., 2020 ; Basukie et al., 2020 ). Big data has the potential to enhance management accounting, financial reporting, and financial accounting and auditing procedures (Brown-Liburd et al., 2015 ; Warren & Marz, 2015 ; Yoon et al., 2015 ; Iqbal et al., 2020 ). The study aims to investigate the impact of big data on accounting and auditing, including big data on financial reporting, management performance, audit evidence, risk and fraud management, and corporate budgeting. Warren and Marz ( 2015 ) and Moffitt and Vasarhelyi ( 2013 ) suggested that big can enhance financial reporting, improve transparency, accounting information quality, and enrich financial reporting evidence.

However, the empirical evidence on the effectiveness of big data in accounting is dearth in the literature. Apart from Al-Htaybat and von Alberti-Alhtaybat ( 2017 ), Chen et al. ( 2015a , b ), and Sardi et al. ( 2020 ), there is no empirical research on how big data impact accounting, and auditing in Nigeria. Using interviews with 25 participants, Al-Htaybat and von Alberti-Alhtaybat ( 2017 ), discovered that data analysts and accountants should work in conjunction to advance financial reporting utilizing data management. Sardi et al. ( 2020 ), on the other hand, found that integrated performance grounded on big data can aid attain competitive advantage for firms.

However, these studies were unable to determine whether there are empirical positive relationships between big data, and accounting and auditing practices. The approach informing in this study stresses the imperative of big data on accounting, and auditing practices within accountants. Moreover, we have considered the approach or credit risking (Abedin et al., 2018 , 2022 ) in relation to firms. Hence, we expect empirical impacts of big data on each of accounting and auditing practices. Researching the extant literature indicates that preceding studies about big data and accounting are mainly theoretical, and there is a dearth of empirical evidence on the use of big data in accounting. Moreover, no study has studied Africa.

3 Research Hypothesis

In this section, we develop hypotheses based on extant literature including big data on accounting and auditing (financial reporting, performance management, corporate budgeting, audit evidence, risk, and fraud management) as a results test if these variables have positive relationships with big data.

3.1 Big Data and Financial Reporting Relationships

Transparency is the primary purpose of the governance system and corporate reporting. Warren and Marz ( 2015 ) found that big data can increase transparency, improve financial reporting, and lead to improvements in accounting information quality. Moreover, big data can enrich financial reporting (Moffitt & Vasarhelyi, 2013 ). The results of financial accounting are financial reporting that primarily affects managers and stakeholders. However, corporate reporting does not address the customers’ changing needs.

Furthermore, in the era of big data, financial reports are still made quarterly, biannually, and annually. Financial reports are often publicly disclosed after the audit at the end of the financial year, which means that certain information may be no longer relevant. Investors and stakeholders are increasingly awaiting fast financial data, perhaps daily. In this respect, one of the characteristics of big data is the speed at which the data are processed and formed; big data schemes can now analyse and produce data in actual period. This can facilitate companies’ timely publication of financial reports. For example, Walmart, Amazon, and Royal Bank of Scotland have used platforms for big data that process and provide data in real time (Marr, 2016 ). As a result, the implementation of a big-scale data system may have a significant impact on the ability of a company to provide timely financial reports to the public.

To date, there have been few empirical studies on big data and financial reporting relations. Aside from Al-Htaybat and von Alberti-Alhtaybat ( 2017 ), who found that data analysts and accountants should collaborate to enhance financial reporting through advanced analytics (Yang et al., 2022 ). Moreover, Arnaboldi et al. ( 2017 ) reviewed the literature and discovered from the literature that big data can help with financial reporting. Therefore, more empirical studies are needed to close this significant gap. Overall, big data can guarantee by escalating the quality of financial reporting, and henceforth hypothesized that:

H1: Big data is positively related to quality financial reporting.

3.2 The Impact of Big Data on Performance Management

Through the collection, compilation, filtering, analysis, interpretations, and dissemination of appropriate data, performance is a set of measuring tools and dashboards aimed at assessing management decisions and to quantifying the efficacy and efficiency of the actions conducted (Tambe, 2014 ). Many academics believe that as competitiveness has increased, performance management has become increasingly difficult (Manyika et al., 2014 ). More organized and unstructured data are becoming available and a diverse set of inputs is becoming increasingly vital for long-term economic success. Information technology will provide different dimensions to performance measurement processes. Typically, accounting managers use structured data such as retention of employees, customer satisfaction surveys, and return level to collect data on the four-point balanced scorecard (Richins et al., 2017 ).

Accountants and financial experts need to use large data to evaluate organizational performance (ACCA and IMA, 2013 ). First, Vera-Baquero et al. ( 2015 ) present a big data resolution that can give firm analysts instantaneous acumens into corporate performance and make measurements and significant performance indicators accessible. Second, an efficient balance scorecard system requires extensive and varied financial and non-financial data from internal and external sources. Big data technologies can provide numerous and diverse customer data and allow managers to effectively design BSC’s customers’ perspectives, measures, objectives, and strategies.

Studies on big data and performance management are mainly theoretical. Elkmash et al. ( 2021 ) did a tentative investigation and discovered that big data analytics lowers the cost of unstructured data analytics for customers and improves the capacity to respond to consumer concerns quickly. Moreover, Sardi et al. ( 2020 ) observed the relationships between big data and performance management and found that big data might enhance competitive advantages. As a result, big data can help managers establish the greatest vision and strategy for future occurrences.

The literature further determined that big data could help lengthen performance measurement by creating novel performance indicators (Arnaboldi et al., 2017 ). However, studies remain a theoretical argument in the absence of empirical research. Therefore, we suggest that big data can positively enhance performance management and accordingly propose the following hypothesis:

H2: Big data positively enhance the performance management of accountants.

3.3 Big Data and Corporate Budgeting Relationships

Budget is described as a quantitatively articulated realistic strategy for the future (Gleim & Flesher, 2015 ). CIMA ( 2008 ) stated that a budget is a quantitative description of a plan for a specific time. Budgets include anticipated returns and sales, costs, reserve quantities, and expenditures, as well as liabilities, assets, and financial inflow (CIMA, 2008 ). However, budgeting is a management function based on forecasts. According to Collier and Berry ( 2002 ), the budgeting process often considers risk and uncertainty, as well as data on internal and external occurrences. According to the Institute of Chartered Accountants of England and Wales (ICAEW), accountants may use big data analytical models to enhance budgeting and forecasting. Big data analytics is an organizational information system that reduces uncertainty and better predicts future resource needs (Chen et al., 2015a ). However, Cokins ( 2014 ) claims that the use of advanced analytics and big data in corporate operations has changed conventional costing planning and budget variation control methods. Foremost, a large data volume provides managers with many data inputs for budgeting, allowing them to create more accurate budgeting valuations and predictions and hence lessen variances. Utilizing hundreds of inputs instead of fewer can yield improved and further accurate projections in forecasting (Duan & Xiong, 2015 ). Secondly, “Velocity,” will give data that are analyzed simultaneously, allowing managers to track the budget implementation process in real time, potentially reducing implementation errors. Data streaming, conferring to Kudyba and Kudyba ( 2014 ) is one of the most important elements of big data analytics. Real-time data streams from their source are analyzed and made accessible to decision-makers. The third dimension, “Variety,” might offer a variety of data formats for managers to choose from depending on the situation. Empirically, analyzing the large quantity of data accessible on consumers’ tastes, rivals’ products, and economic conditions with advanced analytics should produce more accurate request and sales forecasts in actual time. This indicates that big data predictive analytics could more properly estimate the future grounded on past events (Duan & Xiong, 2015 ).

Studies on the impact of big data on corporate budgeting are still based on theory and dearth empirical evidence (Fisher et al., 2002 ; De Baerdemaeker & Bruggeman, 2015 ; Chen et al., 2016 ). Adding big data to the budgetary process can help manage performance, resource allocation, and strategic target implementation with the least amount of fluctuation. Thus,

H3: Big data is positively improving corporate budgeting .

3.4 Big Data and Audit Evidence Relationships

The use of big data and analytics can help improve the efficiency and quality of auditing (ICAEW, 2014 ). Audit evidence and big data relationships indicate considerable convergence. Since it combines traditional evidence with reliable, sufficient, and relevant information (Yoon et al., 2015 ), increased transparency of audit standards to audit evidence sources outside common financial data. Hence, it is the key facilitator for using big data by auditors. In fact, auditing conventional permit auditors to gather evidence from any source and format if it benefits in the formulation of an opinion.

The International Standard on Auditing (500) coined audit evidence as any information utilized by the auditor, whether presented in the accounting records or vice versa. Moreover, AICPA ( 2004 ) reckoned that audit evidence is any information utilized by the auditor to arrive at an audit conclusion, whether included in accounting records or otherwise. This suggests that the flexibility of auditing standards is in line with the distinctive features of big data. However, big data characteristics can allow auditors to obtain evidence from a variety of sources, forms, and in real time for the same audited items.

However, the motive is not only to have many diverse pieces of evidence, but also for the evidence to be sufficient, relevant, and reliable following auditing standards (Alles, 2015 ; Brown-Liburd et al., 2015 ). The unique qualities of big data can provide enough accurate audit evidence (Yoon et al., 2015 ). The accessibility of large amounts of data in numerous formats and in real time, as well as the improved competences of big data analytics, enhances the chances of collecting the most adequate and relevant audit evidence. In summary, big data and related analysis help auditors collect more appropriate relevant audit data and conclude an opinion with a better level of assurance. However, to the best of our knowledge, no empirical evidence is provided on whether big data positively improves the audit profession via the big data audit evidence relations. Hence, the study hypothesized that:

H4: Big data is positively related to audit evidence.

3.5 Big Data and Risk and Fraud Management Relationships

Companies face a variety of risks that, if not properly assessed and handled, could jeopardize their long-term viability. Among the main managerial concerns, and a key governance necessity rule, is risk management. The board of directors of the firms must maintain sound internal control and risk management systems (Council, 2011 ). Bigdata can enhance risk surveillance, risk cover, and risk decision-making models (Ibrahim et al., 2021 ). Big data and analytics offer accountants a variety of opportunities to improve risk management (ICAEW, 2014 ). Incorporating risk indicator measurements will enhance the precision, and these indicators provide a predictive value while providing the KRI in real time. However, because most risks are based on the future, the more data available, the more precise the assessment and forecast of risks. Big data predictive analytics enhances the stability and predictive performance of risk assessment models, which allows managers to anticipate risk forecasts more precisely (Duan & Xiong, 2015 ). Furthermore, big data can assist auditors to measure the risks of their current or potential clients more precisely than ever, including the risks of management fraud, falsification of financial statements, bankruptcy, and risks related to the design and execution of internal controls (Cao et al., 2015 ). Aboud and Robinson ( 2020 ) discovered that data analytics may be used to detect or prevent fraud.

Equally, managers and investors can use advanced risk assessment and estimate analytics to safeguard their companies and assets from financial and market risks such as liquidity, foreign currency, and share price volatility. Aside from fraud detection, big data’s exceptional characteristics could aid enhance risk assessment, measurement, and prediction. For instance, data volume and diversity will provide a vast amount of internal, external, financial, and non-financial data in a range of categories, resolving the data scarcity Chen et al. ( 2015b ) studied the Alibaba Group and found that big data can monitor and assess fraud threats in real time and send out alerts to prevent fraud. Empowered with this, more studies are needed on how big data may help with fraud detection and prevention (Cockcroft & Russell, 2018 ; Aboud & Robinson, 2020 ). In fact, firms have begun to utilize big data resolutions to develop their risk management schemes empirically.

However, there is a dearth of academic empirical studies on the use of big data in enhancing risk management systems. Chen et al. ( 2015b ) is the only empirical research that we have found to bring the best out of our knowledge; hence, more empirical evidence is needed to study the connections between big data, risk, and fraud management. Hence, the study proposes that:

H5: Big data positively improves risk and fraud management.

3.6 Research Framework

The research model that derives the analysis in this study is based on the empirical review above. Therefore, the explanatory variable is big data, and the five hypotheses discussed above form the basis of the empirical analysis of the research. The research model for this study is presented in Fig. 1 .

Study model

4 Research Methods and Data

4.1 population and sample.

The paper examined the impact of big data on accounting practices among accountants in Nigeria. The sample consists of chartered accountants in Nigeria with an international designation granted including ACCA and CIMA. We used the random sampling technique which allowed us to obtain a sample of 152 representing chartered accountants in Nigeria. The evidence-chartered accountants used as sample is empowered that it is vital for CAs to be sure of and have working knowledge of big data. Furthermore, Nigeria, considered as the biggest economy in the African continent, has grown in data science. Most firms have started to implement the tools and techniques used in data science and fintech. Hence, Nigeria presents a rich setting to explore the empirical impacts of big data on accounting and auditing practice.

4.2 Questionnaires

Data were gathered among CAs through self-made questionnaires and were administered online from the period of October 2021 to January 2022. We prepared, pre-tested, and revised the draft of the three-page, and two-section questionnaires. First, pilot and pretesting were conducted by sending to 3 chartered accountants, and 2 University senior lecturers in accounting at UK recognized to the authors in big data. They were requested to review, correct, and suggest improvements of the original draft for relevance, content, and wordings. Second, we sent the refined, revised, and pre-tested questionnaires to respondents. The sections of the survey asked CAs to comment on the impact of big data on financial reporting, performance management, risk and fraud management, corporate budgeting, and audit evidence, and their respective profiles. To improve the response rate, cover letter was included stating the survey objectives, defining big data, and confidentiality were guaranteed. Finally, the survey link was generated online and sent in the email of selected respondents, which assured that their responses would be completely anonymous.

4.3 Measurement of Big Data

For the measuring scales for the construct of big data, we relied on the existing literature. Our study argues that the three big data characteristics (data volume, data variety, and data velocity) are essential, since combined together contribute to the big data constructions in accounting and auditing (Ghasemaghaei & Calic, 2019 ). Hence, we asked 9 questions on big data regarding volume, variety, and velocity on 7 Likert scale from (1, strongly disagree to, 7, strongly agree).

4.4 Measurement of Accounting and Auditing Practices

We used financial reporting, performance management, Risk & Fraud Management, Corporate budgeting, and audit evidence as constructs to measure accounting and auditing practices. Our self-administered questionnaires on accounting use twenty-two (22) items on 7 Likert scale from (1, strongly disagree to, 7, strongly agree).

4.5 Methods

To examine the proposed hypotheses, we assessed the equations for the data. We used regression as the current estimator for the impacts of big data on accounting. The model is given as:

where Y represents accounting and auditing practice practices, and X 1–3 represents big data, respectively. In the first place, we tested the effect of big data on Financial Reporting (FR) by introducing volume, variety, and velocity. Hence,

Second, we tested the effect of big data on performance management, accordingly, we regressed the model as:

We further tested the impact of big data volume, variety, and velocity on Corporate Budgeting, we thus estimate as:

In addition, the single effect of big data on Audit Evidence was tested as follows:

Finally, we tested the effect of big data on Risk and Fraud management and Eq. ( 5 ) shows as:

For details description of variables, see Table 1 . Following the distribution of the questionnaires, we received completed one hundred and fifty-two (165) out of three hundred (300) distributed to a sample of accountants in Nigeria. After removing the missing and incomplete data, we were left with 151 responses that were detailed and adequate for analysis, accounting for 50.3 percent of the total. Table 2 reports the profile of the respondents. We discovered 95 accountants, 62.91% of whom were males and 37.09% of whom were females. Most of the respondents (54.30%) were between the ages of 26–45, with 82.12% are qualified from the Institute of Chartered Accountants of Nigeria (ICAN), followed by 10.59% with ACCA, and the majority (41.04%) had worked between 6–10 years.

Besides, we found that 61.59% works for the banking, finance, and insurance, 23.18% for the service industry, and 15.23% for the manufacturing industry. Finally, most of the respondents works in the private sector representing 75.50% leaving 24.50% for the public sector.

Common Method Bias

The study questionnaires are subjected to Common Method Bias (CMB) testing. Because the study used a survey to acquire data from a single provider, there is still a potential for CMB. As a result, the Harman single factor technique was applied, which found 35 percent less than the 50 percent requirement. This suggests that the constructs utilized in the study have no common method bias. According to the findings, the data used in the study had no CMB concerns.

Measurement Models

To ensure model fit and generate standardized loadings across constructs and items, as well as between each of set of variables, we built a measurement model. Hence, it is important to run a convergent and discriminant validity test prior to estimating values using multiple regression to ensure the appropriateness of the measurement model. From the results (Table 3 ), construct factor loading is higher than 0.7, Cronbach alpha, and composite reliability (greater than the threshold 0.7) imply strong reliability (Lance et al., 2006 ). Furthermore, the first-order reflective items composite reliability was robust and far above 0.8 (CR = 0.944), Table 3 ), showing high-scale dependability.

However, the values of the average variance estimates (AVE) were between 0.55 and 0.65, which were higher than the acceptability limit of 0.5. This indicates that the variations recorded by the questionnaire items were substantially greater than the changes caused by measurement error (Raykov, 2012 ). The convergent validity of all three constructs was likewise supported, as seen in Table 3 . As a result, the underlying concept can account for more than half of the variance in the observed variable (Hulland, 1999 ).

The correlations among each set of variables remained in the range between 0.27 and 0.45 (Table 4 ). Any highly correlated constructs higher than 0.90 could indicate a common method bias (Bagozzi et al., 1991 ). All the relationships in our study are less than 0.90. Therefore, we believe that multiple regression is adequate for the study model.

We further employed the Fornell and Larker AVE metric to examine the discriminant validity. The square root of the average variance estimates (AVE) of the latent variable should be greater than the correlations across dimensions in the model to meet the discriminant validity criteria. The square root of AVE for all constructs (Table 5 ) is higher than their correlations (Table 4 ). Hence, discriminant validity was found between the two conceptions. However, all AVE square roots were larger than the correlations among all variables (evidence in Table 3 ). Hence, the study accepts discriminant validity.

5 Empirical Results and Findings

Our study explored the impact of big data on accounting and auditing of accountants in Nigeria. We used multiple regression estimates to test the hypotheses due to the limited number of data sets (Eckstein et al., 2015 ). First, we examined the influence of each data volume, data variety, and data velocity on accounting and auditing practice and explored their effects together.

5.1 Results of Big Data, Accounting, and Auditing Relationships

Table 6 provides estimates highlights and empirical findings on the impact of big data on accounting and auditing using the multiple regression model employed. The results indicate that big data is statistically positive and significant in financial reporting ( β  = 0.345, p -value = 0.000). Hence, H1 is approved. Likewise, the use of big data is positive and significant in performance management ( β  = 0.432, p -value = 0.000), confirming H2. Moreover, big data is positive on corporate budgeting ( β  = 0.333, p -value = 0.00), supporting H3, big data is positive and significant on audit evidence ( β  = 0.378, p -value = 0.000), risk and fraud management ( β  = 0.360, p -value = 0.000). These findings support Hypothesis H4-H5 are further discussed in the Conclusions and Discussions sections.

The R 2 of endogenous constructions value for financial reporting, performance management, corporate budgeting, audit evidence and risk and fraud management is 0.54, 0.55, 0.51, 0.52, and 0.52, respectively, which indicates that the model is responsible for roughly 54%, 55%, 51%, 52%, and 52% of the volatility in accounting and auditing practices. The summary showing which of the hypotheses were approved is also presented in Table 8 .

Table 7 reports highlights of the estimations and empirical evidence from the models employed. From the results, the volume is positive on financial reporting at a significance level of 1%. Similarly, variety is positive and significant at the 1% level in financial reporting, and velocity is positively related and significant in financial reporting. The positive impact suggests that the use of big data will significantly improve the financial reporting of accountants by about 0.345%. The results confirm with Marr ( 2016 ) suggestion that implementing big data system may strongly affect firm capacity to timely disclose financial reporting. With regard to performance management, there is evidence of positive and significant impact of volume, variety, and velocity on performance management at significance level of 1%. This suggests that accountants use high levels of data volume, data velocity, and data variety have the best means to assess firm performance. The results, however, confirm with Sardi et al. ( 2020 ) who found that big data might help organization attain competitive advantage. Moreover, Elkmash et al. ( 2021 ) found that big data analytics lowers the cost of unstructured data analysis for customers and improves the capacity to respond to consumer concerns swiftly. As results, big data can help managers establish the greatest vision and strategy for future occurrences.

From model 3, volume, variety and velocity are positive and significant on corporate budgeting. The positive impact on corporate budgeting indicates high-level use of high levels of data velocity, data volume, and data variety leads 0.333 percent in corporate budgeting of accountants in Nigeria. The result affirms that accountants use the predictive model of large data to improve budget and forecasting (ICAEW, 2020 ). For example, a large data volume provides accountants and managers with many inputs for budgeting, allowing them to create more accurate budgeting estimations and predictions and hence reduce variances. However, the result is novel and contributes to the extant literature as studies on big data impact on corporate budgeting are still based on theory and dearth empirical evidence (Fisher et al., 2002 ; De Baerdemaeker & Bruggeman, 2015 ; Chen et al., 2016 ).

With respect to model 4, the results discovered a positive and significant effect of data volume, data velocity and data variety on audit evidence at 1% significance level value suggesting that, accountants of Nigeria firms high level use of big data enhance audit evidence at a coefficient of 0.378%. The results confirm with ICAEW ( 2014 ) that the use of big data and analytics could help improve the quality and efficiency of auditing. Between big data and audit evidence, there is a consideration convergence, and therefore big data will play an essential role in auditing. Therefore, unique qualities of big data can provide sufficient and accurate audit evidence (Yoon et al., 2015 ). However, no empirical evidence is provided, and there this finding contributes to the knowledge base.

Finally, the results (model 5) evidence positive and significant impact data volume, velocity, and variety on risk and fraud management at 1% significance level value. The coefficient magnitude indicates that high-level use of data volume, data variety and data velocity will lead increased risk and fraud monitoring at 0.36%. The result confirms with Chen et al. ( 2015b ), who found that Alibaba Group’s big data system can monitor and assess fraud threats in real time and send out alerts to prevent fraud. Moreover, the volume, variety, and velocity of high levels of data could help improve risk assessment, prediction, and measurement. For example, volume and variety will supply a large amount of internal, external, financial, and non-financial data in various formats, overcoming the data shortage issue (Table 8 ).

6 Discussion on Results

The results of this study present that while big data significantly impact accounting and auditing of accountants, utilizing the diversity of data (i.e., data volume, data variety, and data velocity) significantly improves it. This indicates that analyzing data from both multiple sources yields economically valuable insights, focusing on swiftly processing data or analyzing large volumes, variety, and velocity does necessarily provide financial benefits for accountants and auditors. The results indicate that big data has significant positive impact on financial reporting. The results confirm Marr ( 2016 ), who suggested that the implementation of a big data system has a major effect on firm capacity to provide timely financial reporting to the public. However, the finding supports Warren and Marz ( 2015 ) who found that big data can enhance financial reporting and enrich. Moreover, Moffitt and Vasarhelyi ( 2013 ) established that big data enrich financial reporting information. The finding suggests that accountants could improve the quality and accuracy of financial reports, especially when big data and continuous analytics is used.

The findings further find a significant positive impact of big data on performance management. The finding is consistent with Sardi et al. ( 2020 ), who indicated that big data improve competitive advantage. Besides, ACCA and IMA ( 2013 ) asserted that big data used by accountants and finance experts is paramount to examine firm performance. Hence, big data can help managers establish the greatest vision and strategy for future occurrences. Moreover, the results indicate a significant positive impact of big data on corporate budgeting. The results affirm that the more data obtainable and more reliable an organization revenue and expenses, the more effective a static budget is at delivering useful information for decision-making and predict future budgets. However, the result is novel and contributes to the literature, as studies of the relationship between big data and corporate budgeting is still theoretical (De Baerdemaeker & Bruggeman, 2015 ; Chen et al., 2016 ). However, the results found a significant and positive impact on the audit evidence. The results support the notion that the accessibility of large amounts of data in various formats and simultaneously, as well as the improved competences of big data analytics, enhances the chances of collecting the most adequate and relevant audit evidence. Finally, the results show that big data has a significant and positive effect on risk and fraud management. The finding is in line with Chen et al. ( 2015b ) who found that Alibaba Group in China big data system can monitor and assess fraud threats in real time and send out alerts to prevent fraud. This suggests that big data can increase risk coverage, risk monitoring, and creation of risk decision-making models, permeating managers to anticipate risk forecasts more precisely (Duan & Xiong, 2015 ).

To further explore the effect of each big data dimensions on accounting and auditing practices, our study assessed data volume, variety, and velocity when accountants utilized diverse levels of big data dimensions. The findings show that although accountants use high levels of data volume, velocity, and variety regarding their accounting and auditing practices, data variety has the highest means regarding accounting and auditing practices. The result is scholarship (theoretically and practically) significant, with the assumption that one needs to have a farther comprehension of effect of big data on accountants.

6.1 Theoretical Contribution

Academics and the literature view big data as a vehicle for the accounting profession (ICAEW, 2014 ) and have the potential to add value to companies and enhance their performance. However, studies argue that big data is far more than accounting data. Moreover, big data have potential to advance management accounting, financial reporting, financial accounting procedures, and auditing (Iqbal et al., 2020 ). Researching the extant literature indicates that preceding studies on big data and accounting are mainly theoretical. Therefore, the empirical study on the effect of big data in accounting is dearth in the literature. However, to the best of our knowledge, there are no empirical studies that investigated the impact of big data on accounting and auditing practice in emerging markets. Moreover, no study has studied Africa. As such, the role of big data utilizing in enhancing accounting and auditing works is not well understood. The gap is what our study examined. To address the study objectives, we surveyed chattered accountants from the African emerging economy, Nigeria to examine the impact of big data on accounting and auditing practice. We make numerous theoretical contributions.

We underline the need for accountants and managers adopting big data to publish high-quality information to lessen agency costs and vagueness from an agency theory approach. We illustrated the need to theoretically distinguish between big data dimensions when assessing their effects on accounting and auditing methods, but it might be treated holistically.

The results extend to the understanding of the big data literature of the impact of data volume, variety, and velocity on accounting and auditing. Generally, the findings show that each big data dimension might have a different impact on accounting and auditing procedures. Even though data volume, variety, and velocity all have an impact on accounting and auditing, data variety has the most impact. Our findings contribute to the big data literature by examining how each of the big data’s three primary characteristics affects accountants and auditors’ work.

Big data has a large and positive impact on budgeting, as per the results. However, because studies of the interaction between big data and corporate budgeting are still theoretical (De Baerdemaeker & Bruggeman, 2015 ; Chen et al., 2016 ), the result is novel and contributes to the literature.

A novel contribution of our work to the big data literature is the difference in the influence of data volume, variety, and velocity on accounting and auditing. Our findings represent the first step in determining the effects of big data characteristics on accounting and auditing in Africa’s emerging economy.

Furthermore, our study provides a significant theoretical contribution by developing a measurement scale in the context of accounting and auditing. To summarize, this is the first empirical research to examine the effect of big data on accounting and auditing in the African emerging economy. Moreover, this is also the first to empirically examine the relationships in Africa context.

6.2 Policy Implications

The study preceding discussions supplies the following implications. First, big data can help develop accounting and overcome the constraints of numerous accounting procedures in relation to the data. As a result, accountants, prospective accountants, and accounting graduates should hone their competencies in studying and producing big data analytics, which will benefit the industry. Second, the study is important to managers, since it shows how big data represents a hopeful future. Furthermore, accounting teaching bodies have a strong demand for data analysis and data science employment, and there is a lack of such jobs on the job market (Ibrahim et al., 2021 ). As a result, business institutions of higher learning should create business curriculums that use big data in their offerings. As an outcome of our results, prospective accountants should have a thorough understanding of numerous business matters, as well as a solid understanding of various big data features and how to apply them in accounting and auditing operations. Finally, policymakers can help by establishing governance frameworks for big data to organize its usage and prevent its exploitation.

7 Conclusion, Limitations, and Further Studies

The main objective of our study was to close an indispensable gap in the literature concerning the effectiveness of big data on accounting and auditing practice. The study sampled respondents from Nigeria, which is an African emerging economy. Results indicate that big data significantly and positively improves financial reporting, performance management, audit evidence, corporate budgeting, risk, and fraud management of accountants. Moreover, the study found that big data positively and significantly impact risk and fraud management. Interestingly, the effect of data volume, data variety, and data velocity enhances accounting and auditing practices. One of the unique contributions of this study is creating fascinating insights about the empirical impact of big data on accounting when accountants use different characteristics of big data.

Albeit data volume, variety, and velocity could be significant and positively impact accounting and auditing, data variety has the strongest impact. Our results add to the big data literature by investigating how each of the three main dimensions of big data impacts the work of accountants and auditors. These findings assist accountants in using big data analytics to help businesses obtain deeper insight, anticipate future outcomes, and streamline non-routine processes. Furthermore, big data presents prospects for the accounting profession to add value and assist businesses in transforming decision-making in a variety of ways.

There are some potential caveats to this study. First, this study employed a cross-sectional survey to test statistical relations in the proposed study framework. We are calling further studies to employ longitudinal approach as cross-sectional data are inadequate to test the causal relations amid constructs in the study model. Second, we selected participants through the random sample technique. Despite it was considered necessary due to the nature of data received from the Nigerian market, it has caveats in terms of generalizability of the conclusions. Finally, we call for further studies to further validate the results of this study, as our study recruited respondents from Nigeria. Empirical studies from advanced countries would be helpful.

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Bonsu, M.OA., Roni, N., Guo, Y. (2023). The Impact of Big Data on Accounting Practices: Empirical Evidence from Africa. In: Abedin, M.Z., Hajek, P. (eds) Novel Financial Applications of Machine Learning and Deep Learning. International Series in Operations Research & Management Science, vol 336. Springer, Cham. https://doi.org/10.1007/978-3-031-18552-6_4

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Theses and Dissertations

Dissertations from 2023 2023.

Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts , Hilary Frances Hughes

Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis , Wanying Jiang

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Deriving Auditor Quality and Manager Quality from Form 10-K , Lacey Donley

Corporate Website Disclosures and Financial Reporting Quality , Nicholas Mueller

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The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective , Laura Guichard

Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss? , Nusrat Jahan

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Earnings Management of Leaders and Laggards , Candice Roche Boucree

Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S. , Danielle Sarah Lazerson

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Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination , Allen Lee Ryan

The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality , Pradeep Sapkota

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Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold , Laura Camille Alford

Selling, General, and Administrative Cost Stickiness and GDP Predictions , Russell Barber

Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception , Danny Lynn Shaw

The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets , Jeanne-Claire Alyse White

Dissertations from 2017 2017

The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders , Stephanie Ann Merrell

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing , Jung Eun Park

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The Certifying Triangle of Financial Reports , Dong Li

Dissertations from 2015 2015

Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? , Elizabeth Schwartzhoff Johnson

CEO Compensation and Tax Loss Carrybacks , Pei-Yu Sun

Dissertations from 2014 2014

The Effect of Innovation on Corporate Tax Avoidance , Peng Guo

Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE? , Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality , Andrey Alexandrovich Simonov

Dissertations from 2013 2013

Consistency between earnings forecasts and stock recommendations : the effect of political connections , Elio Alfonso

The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market , John Daniel Eshleman

The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy , Robert Stephen Hogan

Income Classification Shifting and Financial Analysts’ Forecasts , Shanshan Pan

Dissertations from 2012 2012

Stock liquidity, price informativeness, and accruals-based earnings management , Jing Fang

High Strain Rate Programming Of Shape Memory Polymers , Anqi Wang

Accounting comparability, audit effort and audit outcomes , Joseph Hongbo Zhang

Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor , Shengrong Zhu

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Auditor tenure and audit quality , Li Zheng Brooks

Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors , Lin Xie

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Accurals quality and price synchronicity , Joseph Atkins Johnston

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Rate regulation and earnings management: evidence from the U.S. electric utility industry , Joseph Ben Omonuk

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane , Amar Jeetendra Panchangam Nivarthi

Voluntary disclosures in mergers and acquisitions , Scott Allen Wandler

Dissertations from 2006 2006

Using the FASB's qualitative characteristics in earnings quality measures , Abhijit Barua

Do accruals exacerbate information asymmetry in the market? , Sonia Wasan

Dissertations from 2004 2004

The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting , Kevin T. Breaux

Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management , William Meriwether VanDenburgh

The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk , Stephanie F. Watson

Do speculative short sellers detect earnings management? , Yan Zhang

Theses from 2003 2003

Planting rate effects on sugarcane yield trials , Albert Joseph Orgeron

Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions , Alicia Beatriz Ryan

Dissertations from 2002 2002

Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency , Giselle Louise Hosgood

The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation , Santanu Mitra

Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system , Glenn M. Suir

Theses/Dissertations from 1999 1999

Comprehensive Income and Its Relation to Firm Value and Transitory Earnings. , Carol Callaway Dee

Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach. , Ayalew A. Lulseged

Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings. , Tanya S. Nowlin

Theses/Dissertations from 1996 1996

The Effects of Analyst Following on Market Response to Bank Loan Announcements. , Joan Marie Brumm

An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns. , Velmer Carlene Eddlemon

The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements. , Wah Poon

Theses/Dissertations from 1995 1995

The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions. , Phyllis V. Copeland

An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106. , Jean Elizabeth Finch

An Examination of Investor Evaluation of Corporate Social Performance. , Gisele Kay Jackson

Theses/Dissertations from 1993 1993

The Prediction of Financial Turnaround of Financially Distressed Firms. , Leslie B. Fletcher

The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions. , Linda Achey Kidwell

Theses/Dissertations from 1992 1992

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study. , M. Aileen Smith

Theses/Dissertations from 1991 1991

An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection. , Richard C. Brooks

An Examination of Semiotic Theories of Accounting Accruals. , Harlan Lynn Etheridge

An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility. , Thomas E. Wilson Jr

Theses/Dissertations from 1990 1990

An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements. , Michael Charles Toerner

Theses/Dissertations from 1989 1989

The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business. , Joe Gregory Bushong

A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach. , J. Dennis Coates

The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information. , David Walter Cornell

An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data. , Paul Michael Goldwater

An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt. , Raymond Jeffords Jr

The Impact of Options Listing on the Information Content of Annual Earnings Announcement. , Tinwah Richard Lau

Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level. , Karen Sue Mckenzie

An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods. , Linda Marie Nichols

An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions. , Joyce Ann Strawser

Theses/Dissertations from 1988 1988

An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach. , Barbara Ann Apostolou

A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow. , Catherine Innes green Gaharan

The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation. , Evelyn C. Hume

Information Acquisition and Decision-Making in Creditors' Decision Environment. , Pao-chuan Lin

A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost. , W. Robert Smith

Theses/Dissertations from 1987 1987

The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment. , Zafar Ullah Khan

An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction. , Robert Kuaterng Su

An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions. , Mary Jeanne Welsh

Theses/Dissertations from 1986 1986

An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15. , Suzanne Resi Pinac-ward

Theses/Dissertations from 1985 1985

An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review). , Jeffrey Reed Miller

A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp). , Larry G. Singleton

Theses/Dissertations from 1984 1984

A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices). , Heibatollah Sami

Theses/Dissertations from 1983 1983

Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues. , Chula Greenwell Ensley

An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports. , Franklin James Plewa Jr

Theses/Dissertations from 1982 1982

An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements. , Salem Mohamed Bengharbia

An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements. , James Harold Honea

The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach. , Charles Thomas Moores

A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. , Guy L. Tull Jr

A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow. , Ralph Edward Welton Jr

Theses/Dissertations from 1981 1981

An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia. , Abdulrhman I. Alhumaid

Theses/Dissertations from 1980 1980

The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation. , Jacob Olakayode Balogun

Perceptions of the Role of Corporate Audit Committees - Now and in the Future. , Brenda Stewart Birkett

Theses/Dissertations from 1979 1979

Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study. , Paul Joseph Carruth

A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions. , Johng Yul Lee

Municipal Bond Ratings: a Multiple Discriminant Analysis. , Kenneth Edward Peacock

Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance. , Randy Gene Swad

Accounting Ratios as Measures of Benefits to Companies Initiating Pension Plans. , Charles Bruce Swindle

Theses/Dissertations from 1978 1978

An Inquiry Concerning the Selection, Rotation, and Retention of Independent Auditors. , Sarah Elisabeth tourne crais Dawkins

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Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations

Accounting Graduate Theses and Dissertations

Theses/dissertations from 2023 2023.

Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard

Theses/Dissertations from 2021 2021

Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill

Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke

Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone

Theses/Dissertations from 2019 2019

Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez

System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak

Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle

Theses/Dissertations from 2018 2018

Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt

Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang

Theses/Dissertations from 2017 2017

Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele

Three Studies Examining Accountability in Auditing , Amy Donnelly

The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant

Theses/Dissertations from 2016 2016

Decision Making in Corporate Taxation , Bonnie Brown

Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill

Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler

Theses/Dissertations from 2015 2015

Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner

Theses/Dissertations from 2014 2014

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi

Theses/Dissertations from 2013 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada

Regulation And The Auditing Profession , Alexey Lyubimov

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking

Theses/Dissertations from 2012 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen

An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller

Theses/Dissertations from 2011 2011

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton

Theses/Dissertations from 2010 2010

Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips

Theses/Dissertations from 2009 2009

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman

Theses/Dissertations from 2007 2007

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai

Theses/Dissertations from 2005 2005

Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen

Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell

The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg

Theses/Dissertations from 1997 1997

The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta

An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney

Theses/Dissertations from 1996 1996

The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman

Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel

An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire

Theses/Dissertations from 1995 1995

Estimating loan losses using markov chains , Luis Betancourt

An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger

An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd

Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti

Theses/Dissertations from 1993 1993

Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York

Theses/Dissertations from 1991 1991

The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess

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The List of 70 Accounting Thesis Topics for Students

Accounting describes the process of recording and consolidating financial transactions in business. It involves analyzing, reporting, and summarizing financial transactions to organizations, businesses, tax agencies, and regulators. This is usually presented via a financial statement, a concise summary of all the financial dealings over a stipulated period. It provides clear documented information of a company’s operations, cash flow, and present financial standing. High accounting standards improve the credibility of financial statements. These financial statements can range from cash flow statements, income statements, loss statements, balance sheets, etc. This constant and customary method of financial reporting enables shareholders and other beneficiaries of a business to examine the performance of the said business.

Accounting Thesis For Students

Accounting research topic ideas, topics for accounting thesis, interesting accounting topics for your paper, accounting research questions, accounting dissertation topics, research papers topics on accounting, financial topics to write about.

Accounting is essential for majorly business and management students. They start the basics of the subject in their lower levels, and some progress to further the subject in their higher studies. During this period of education, there will come a time they will require accounting topics for the thesis. They will need to focus on all the elements of the thesis in accounting and compile topics that will suit their interests.

Accounting thesis topics for students are tailored towards a particular aspect of the profession. In this manner, picking an accounting thesis topic and nurturing it will be based on your stage of education, be it an undergraduate, master’s, or PhD level.

Usually, there are areas of improvement and weaknesses in the world of finance. These errors are often the birth of research and analysis to create accounting research paper topics, buying a dissertation , or thesis topics in finance for students.

Trying to focus on many problems at a time can make you not finish your research topic in accounting at the appointed time. As a student, this is one error you want to avoid.

Naturally, you cannot master all the accounting subjects with the same ease. Hence, focus on the ones your strength resides in and discard the ones that posed a certain level of difficulty during the study. This is an important tip and recommendation when picking accounting topics for research. Here are some good examples of accounting research topics ideas.

• Accounting origin
• The Ethics of Accounting and Its Relevance in The Society
• Company structure influence on Accounting
• Information Systems For Accounting
• Accounting and Taxes
• Accounting as Relates to Personal Finance
• Profit Management
• Financial Markets and Accounting
• Accounting Methods Applied Throughout History
• The Age of Virtual Accountants

Accounting thesis topics for accounting students can be chosen according to the interests, and strengths each student shows in a certain period of their education. This can involve multiple accounting research paper topics, with the student now being left to choose the one they master more appropriately.

Usually, companies have weaknesses in different areas, it is a case of whether they are notable. When trying to pick accounting research topics as an undergraduate, you should focus on a singular problem and view it from various angles of prescriptive solutions.

• Inventories of Merchandise
• System Control and Inventory Management
• Manual of Different Accounting Principles
• International Financial Reporting Standards of Negligible Assets
• Procedures for Adopting Financial Reporting Standards
• Tax Culture as a Method of Keeping Companies in Check
• Accounting Guidelines of a Business
• Management Accounting Research
• Automation of Accounting Processes and Its Effects on Businesses
• Data Technology in Accounting Functions

These accounting topics come in forms that pique the interest of accountants and everyday business people. It should be bold, descriptive, and tally with a trending and important issue in all areas that concern the accounting sector. Getting topics like these are not as easy as you would imagine. It usually takes broad-spectrum research and paying rapt attention to business accounting flaws or potential problems.

• Modern Techniques of Debt Management
• Latest Technologies in Digital Accounting
• Fundamental Forensic Accountancy Skills
• Importance of Fast Information Integration for Modern Accounting
• Analysis and Design Risk in Accounting Systems
• Accounting Management and Financial Markets
• Issues in Implementation of Theoretical Accounting Processes in Applied Accounting
• Strategies to Make Organizational Finances Transparent
• Offshore Accounting Processes
• Significance of Financial Markets in Different Economies

When looking for accounting research topics ideas, determining the reason behind the question is the most challenging and vital decision in writing topics for accounting research papers. This difficulty arises because the foundation of your entire accounting topic depends on that one question.

Getting it wrong or mixing up the wrong statements can greatly impair the direction of your accounting topic for a research paper. Some good accounting research questions include:

• How to Investigate Forensic Accountancy?
• How to Avoid Debt Growth in Businesses?
• The Process of Making Accurate and Informed Accounting Decisions?
• How Does Culture Influence the Accounting System?
• Steps to Follow to Become a Certified and Chartered Accountant?
• How to Discover Effective Accounting Systems for Accountants?
• When Do You Need to Hire Personal Accountants?
• What are the limitations of digital Technology Evolution for the Accounting Niche?
• What Factors Facilitated the 2008 Worldwide Financial Crisis?
• What are the Processes Involved in Tax Assessment in Organizations?

In choosing an accounting topic for a project, you need to pick a topic that interests you, writing becomes easy and fast when you do. You can seek out simple accounting research topics if that’s what you can handle, or you could go for current accounting topics and interesting topics in finance.

However you choose to make that decision is up to you, but whatever topics you eventually come up with must not be vague or narrowly written. There should be a balance. Finally, you should extensively research and review your dissertation topic before making your topic decision. Having all these in mind, let’s look at some project topics on accounting.

• Quality in Quantitative Management Accounting Research
• Management Accounting and Supply Chain Strategy
• Notable Trends in Business Research and Accounting Finance and Management Control
• Effect of Auditing On Financial Reporting
• Importance of Fraud Detection in a Digital Environment
• The Globalization of Auditing Standards- an investigative analysis
• Studying the Effects of Intellectual Capital on the Development of Large Industries
• Tax Legislation in Freelance Businesses
• Critical Analysis of the Effects of Small Business Budgeting on Tertiary Institutions

Research papers on accounting involve a great deal of interest in the subject matter being researched. The aim is to enlighten and provide analytical detail to the readers. Also, in choosing a research paper topic, you should aim to acquire your readers’ attention.

This can be achieved by having sound knowledge of the research topic and gathering relevant information to explain the research better. Here are some good examples of accounting topic research papers.

• A Review on Government Management Accounting: Research in 2022
• Business Correspondence Analysis: Its Application in Management Accounting Research
• The Conceptual Framework of Strategic Management Accounting
• Meaning of Accounting Theories for Business
• What Impact Does Accounting Information Systems Have on Business Performance?
• Best Accounting Practices for Online Businesses
• Problems with the Normative Theory of Accounting
• Implementation of the International Public Sector Accounting Standards Board in the University System
• The Relationship between Public Sector Expenditure Accounting and Infrastructural Development
• Application of Accounting Standards in Critical Business Processes of Financial Conglomerates.

In the world of finance, various improvements are to be made with various issues that need solving. Highlighting the need for change and evolution brings about the intention of addressing these issues.

With the inception of digital currencies, new online databases for recording and carrying out financial transactions, there is a wealth of financial discussions to be had. With this fact also comes greater financial issues that need attention. Some eye-opening financial topics you can write about to address some financial systems include:

• Need for Accounting Technology
• Issues of Financial Ethics
• How to Develop and Improve Financial Systems
• Perspectives on Earnings Management
• Effective Methods of Tax Reduction for Organizations
• Role of Financial Markets in Accounting Management
• Methods of Preventing Financial Fraud
• What you should know about the Goldman Sachs Securities Fraud Case
• Commodities in Financial Markets
• Effect of External Factors on Cash Flow

Wrapping up

Accounting thesis topics for students are nearly limitless. Not only with the issues that need solving or understanding, but the different facets of accounting that the world currently operates on that’s why many students are looking for help who will write my thesis , we have good news for such students because we have been doing this for a long time. This gives room for continuous enlightening and improvement due to the various areas accounting comes in contact with. There is the realm of management accounting, auditing, tax accounting, bookkeeping, online accounting, and many more. With the different list of accounting topics and thesis topics suggested, you can pick out any of them and chart your course to become a great accountant in the future.

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