Teaching Data Analytics Using ACL

Journal of Emerging Technologies in Accounting, Vol. 14, No. 2, 2017

Posted: 6 Mar 2019

See all articles by Thomas R. Weirich

Thomas R. Weirich

Independent

Norbert Tschakert

Salem State University; Salem State University

Stephen Kozlowski

Eastern Illinois University

Date Written: September 1, 2017

Abstract

We present a case for teaching data analytics skills in auditing and/or forensic accounting classes using ACL Analytics. We introduce fraudulent transactions into an existing dataset and then ask students to use ACL Analytics to identify these fraudulent transactions. The case can also be used in other accounting classes. We provide ideas and instructions on how professors can tailor the assignments to meet their needs. The case provides students with an opportunity to participate in active learning exercises that require independent study and the use of analytics software.

Keywords: data analytics, big data, ACL Analytics

Suggested Citation

Weirich, Thomas R. and Tschakert, Norbert and Tschakert, Norbert and Kozlowski, Stephen, Teaching Data Analytics Using ACL (September 1, 2017). Journal of Emerging Technologies in Accounting, Vol. 14, No. 2, 2017, Available at SSRN: https://ssrn.com/abstract=3334710

Norbert Tschakert

Salem State University ( email )

352 Lafayette Street
Salem, MA 01970-5353
United States
978-542-6627 (Phone)

HOME PAGE: http://https://directory.salemstate.edu/profile/norbert.tschakert

Salem State University ( email )

352 Lafayette St
Salem, MA 01970-5353
United States
9785426627 (Phone)

HOME PAGE: http://directory.salemstate.edu/profile/norbert.tschakert

Stephen Kozlowski

Eastern Illinois University ( email )

Charleston, IL 61920-3099
United States

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