Affiliation:
1. Southern Illinois University Carbondale
2. DePaul University
Abstract
ABSTRACT
Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents the tidyverse approach of R for DA in the field of accounting. This approach can greatly benefit undergraduate or graduate accounting students without any coding knowledge. In addition, a teaching case suitable for auditing, accounting information systems, or accounting/auditing analytics classes is presented for instructors to adopt in their courses. Evidence from classrooms suggests that this approach is effective in teaching R for DA and in introducing advanced DA tools for the next generation of accountants.
JEL Classifications: C8; Y1.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
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