The Implications of Big Data, ..., and Culture in Behavioral Accounting Research
日期: 2018-06-20


The purpose of this research workshop is to propose behavioral accounting research opportunities in Big Data, social media, corporate social responsibility (CSR) and culture. Accounting researchers and practitioners are increasing attention to the important implications of Big Data in our discipline. Big Data is expected to transform financial accounting, management accounting, auditing, etc. in terms of data collection and assimilation of financial and nonfinancial information for effectual judgment and decision-making. An important question that researchers need to address is whether the accounting principles and auditing standards need to be modified to take into consideration the pivotal role of Big Data in the data collection and assimilation process. Social media can be considered as a form of Big Data and can facilitate the audit work. Auditors can tap into various resources available via social media platforms such as Twitter, Facebook, Instagram, etc. to obtain nonfinancial information to enhance fraud risk assessment. Examination of nonfinancial data obtained from diverse social networks and extensive social communications can also enhance auditor fraud detection. Additionally, archival research has examined CSR in various settings but limited behavioral research is available for promoting understanding of the impact of CSR on accounting professionals’ judgment and decision-making. Researchers can conduct experiments and surveys to provide additional insight into the findings of archival research. Finally, researchers need to recognize how cultural factors influence the accounting and audit functions. 


Dr. Siew H. Chan is an Associate Professor of Accounting at the University of North Georgia, USA. Dr. Chan has embedded experimental tasks in computerized programs, and online/paper research instruments to examine various behavioral research issues on accounting and information systems. She has published a book chapter and articles in Decision Sciences, Journal of Accounting Education, Journal of Forensic & Investigative Accounting, etc. Dr. Chan has presented papers at major conferences such as the American Accounting Association (AAA) Annual Meeting, International Symposium on Audit Research, International Vincentian Business Ethics Conference, etc. She currently serves on the editorial board of International Journal of Accounting and Information Management. She was the Forensic Accounting Section liaison for the AAA Annual Meeting 2015. Dr. Chan enjoys interdisciplinary research in the fields of accounting, information systems, ethics, and psychology. Her teaching interests include accounting information systems, accounting analytics, forensic accounting, and fraud examination.