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Employers expect graduates to perform data analytics using both organizational and publicly available data. Interestingly, few teaching cases provide students with needed exposure to data analytics in managerial or governmental accounting. In this case, students assume the role of a managerial accountant employed at Municipal Consulting, LLC. Students assist the Police Commissioner in using a Balanced Scorecard approach to analyze how her department responds to crime patterns and to develop next year's budget. This case requires students to critique, analyze, and evaluate Internal Business Process Perspective Balanced Scorecard measures supported by publicly available data using data visualization software. The case includes instructions for both Tableau and Power BI. The case covers three skills: (1) extract, transform, and load data; (2) develop data visualization software experience; and (3) analyze data. The case is designed for senior level undergraduate and graduate courses in managerial, data analytics, and governmental accounting. [ABSTRACT FROM AUTHOR]

Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeared to over-rely on ICFR findings when conducting financial statement audits. Data Availability: Interview data are available from the first author. PCAOB inspection reports are publicly available. [ABSTRACT FROM AUTHOR]

RONALD W. HILTON, MICHAEL W. MAHER, and FRANK H. SELTO, Cost Management: Strategies for Business Decisions, Second Edition (Boston, MA: McGraw-Hill Irwin & Company, 2003, pp., i, 936). This new [...]

U.S. adoption of eXtensible Business Reporting Language (XBRL)- enabled technology has been slow. Prior experimental evidence suggests that even when XBRL-enabled technology is available, almost 50 percent of participants do not use it. This study informs AIS researchers on the state of XBRL-enabled technology by using an exclusive choice experimental design to examine (1) which reporting technology nonprofessional investors will choose to complete a financial analysis task (XBRL-enabled, portable document file, or spreadsheet), and (2) why they choose the specific technology. Findings indicate that 66 percent of nonprofessional investors chose XBRL-enabled technology, while 34 percent chose spreadsheets. Participants who chose the former perceived that it reduces the time to complete the task (i.e., increases task efficiency), while participants who chose the latter indicated their choice was driven by prior technology experience. Study results have implications for the Securities and Exchange Commission (SEC), researchers examining nonprofessional investor behavior, user choice literature, and XBRL-enabled technology adoption. [ABSTRACT FROM AUTHOR]