Heejae Lee , Lu Zhang , Qi Liu , Miklos Vasarhelyi
{"title":"Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing","authors":"Heejae Lee , Lu Zhang , Qi Liu , Miklos Vasarhelyi","doi":"10.1016/j.accinf.2022.100571","DOIUrl":null,"url":null,"abstract":"<div><p>Business transaction data includes numeric values of the transactions and the date/time when the transactions are recorded, and textual data such as descriptions. Understanding the textual information of business transactions is also important since this information captures the nature of transactions in a qualitative manner. This study proposes a text visual analysis approach for auditing. We argue that combining text analysis and data visualization can improve the efficiency of audit data analytics for textual data in the organization's accounting information system. We provide a demonstration of the proposed method using a year-around general ledger data set. We use data visualization software Orange and Tableau for the demonstration. The proposed method can be used to understand a client's business and identify abnormal or unusual transactions from not only quantitative information but also qualitative information.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"46 ","pages":"Article 100571"},"PeriodicalIF":4.1000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089522000239","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 2
Abstract
Business transaction data includes numeric values of the transactions and the date/time when the transactions are recorded, and textual data such as descriptions. Understanding the textual information of business transactions is also important since this information captures the nature of transactions in a qualitative manner. This study proposes a text visual analysis approach for auditing. We argue that combining text analysis and data visualization can improve the efficiency of audit data analytics for textual data in the organization's accounting information system. We provide a demonstration of the proposed method using a year-around general ledger data set. We use data visualization software Orange and Tableau for the demonstration. The proposed method can be used to understand a client's business and identify abnormal or unusual transactions from not only quantitative information but also qualitative information.
期刊介绍：
The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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