Accounting programs are now being encouraged to incorporate data analytics into their programs. This article will provide suggestions on how to set up a data analytics program in a school of accountancy, answer why it is important to incorporate data analytics within accounting programs, and nally how to create a well-integrated curriculum.

Reference Format:
Cindy Durtschi and Tawei (David) Wang, 2020, The Development of Accounting Data Analytics Curriculum, International Journal of Computer Auditing, Vol.2 No.1, Pages 1-4.
https://doi.org/10.53106/256299802020120201001

    The paper provides a machine-learning experimental process for a real-world corporate financial bankruptcy case: Chunghwa Picture Tubes, Ltd., in Taiwan in 2019. The teaching case addresses major topics in financial bankruptcy analytics to enable business students to learn how to analyze leveraged finance and distressed debt and to predict bankruptcy. It is a science, technology, engineering, and mathematics (STEM) teaching case with a project-based learning method. The learning goal of the teaching case is to inspire and encourage students through planned teaching activities. Students start by thinking through problems or situations and establishing a machine-learning project using computer-assisted audit technique (CAAT) software. After students conduct a self-directed project, the student can use the new knowledge to develop a new bankruptcy-case analysis.

Reference Format:
Shi-Ming Huang, Yu-Ting Huang and Li-Kuan Wang, 2020, Teaching Case – Predicting the Probability of Company Bankruptcy with CAATs, International Journal of Computer Auditing, Vol.2 No.1, Pages 5-22.
https://doi.org/10.53106/256299802020120201002

    Artificial intelligence is an important emerging technology in the accounting industry. Fear and hype associated with artificial intelligence and its impact on accounting and auditing jobs have pervaded the professional fields of accounting and auditing. It is important to develop AI competency in accountants and auditors. This paper presents a teaching case for a professor or lecturer to use for teaching machine learning to accounting students. The case is based on openly available data from the China Stock Market & Accounting Research database and aims to teach students how to predict the future audit report type of a China ST listed company. Through case teaching, students can learn skills related to computer-assisted auditing tools and machine learning (such as ACL) develop the confidence to apply artificial intelligence in their education and future work.

Reference Format:
Shi-Ming Huang, Chang-ping Chen and Tzu-ching Wong, 2020, Application of Machine Learning in Auditing Teaching: A Case Study of Predicting the Audit Report Type of China ST Listed Companies, International Journal of Computer Auditing, Vol.2 No.1, Pages 23-40.
https://doi.org/10.53106/256299802020120201003

    

Reference Format:
Hart Will, 2020, A Letter after 2020 Massey lecturers, Reset: Reclaiming the Internet for Civil Society by Ronald J. Deibert, International Journal of Computer Auditing, Vol.2 No.1, Pages 41-42.
https://doi.org/10.53106/256299802020120201004

    

Reference Format:
Sherry Huang, 2020, FCPA Watch: 2016 - 2020 Enforcement Trends, International Journal of Computer Auditing, Vol.2 No.1, Pages 43-44.
https://doi.org/10.53106/256299802020120201005

    

Reference Format:
Ezz Hatab, 2020, ICAEA Middle - East Chapter ｜ 2019 - 2020 Annual Report, International Journal of Computer Auditing, Vol.2 No.1, Pages 45-49.
https://doi.org/10.53106/256299802020120201006