KNOWLEDGE AND SKILLS ESSENTIAL FOR AUDITORS IN THE AGE OF BIG DATA – THE EARLY EVIDENCE FROM A SURVEY

 

C. Catherine Chiang*, Ph.D.

Elon University, NC

*Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.

Kevin S. Agnew, Ph.D., CPA

Elon University, NC

This email address is being protected from spambots. You need JavaScript enabled to view it.

Katherine Korol, CPA

PricewaterhouseCoopers

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Abstract

Constant technological breakthroughs change the way we do business. A wide variety of timely data can be used to help with reporting, auditing, and obtaining business insight. The accounting profession is transforming to take advantage of these advanced technologies. To respond to the drastic shift in knowledge and skills required for the job market, college accounting curriculum as well as professional training programs must respond quickly and appropriately. We conducted a survey in the summer of 2017 to help college educators and enablement professionals in redesigning their curriculum. This is the report of our survey. 

Keywords: big data, data analytics, accounting education, auditor, accounting education

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