Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems

Inbunden, Engelska, 2025

AvMiklos A Vasarhelyi,Miklos A. Vasarhelyi,Hanxin (Alice) Hu,Ann F. Medinets

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Unlike traditional financial data that originates from firms’ internal information systems, exogenous data is generated outside business organizations, including a broad spectrum of sources that include social media posts, website cookies, Google search index, GPS traffic data, and satellite images. Exogenous data is distinguished from periodic and structured financial data by its timeliness, enormous variety, massive volume, tremendous velocity, and reduced likelihood of management manipulation.However, the present financial reporting framework and accounting and auditing textbooks do not typically discuss the proper use of exogenous data in practice. In response to the gap between industry demand and academia, Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems seeks to provide practice-oriented guidance on which types of exogenous data sources might be used under varying audit contingencies; how to integrate exogenous data into the business reporting cycle to give stakeholders more value-relevant and timely information; and how exogenous data could contribute to the measurement and assurance of various ESG-related issues.With contributions from leaders in the field, this timely work outlines how emerging exogenous data sources can be used in both the accounting and auditing fields. It will be of interest to academics, researchers, business students, and accounting professionals.

Produktinformation

Utgivningsdatum2025-10-06
Mått152 x 229 x 13 mm
Vikt340 g
FormatInbunden
SpråkEngelska
Antal sidor176
FörlagEmerald Publishing Limited
ISBN9781836087359

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Miklos A. Vasarhelyi is the KPMG Distinguished Professor of Accounting Information Systems and Director of the Rutgers Accounting Research Center (RARC) & Continuous Auditing and Reporting Laboratory (CARLAB) at Rutgers Business School, Rutgers University, USA.Hanxin (Alice) Hu is an Assistant Professor at Kean University, USA.Ann F. Medinets is an Associate Professor of Professional Practice at Rutgers Business School, Rutgers University, USA.

Introduction; Miklos A. Vasarhelyi, Hanxin (Alice) Hu, Ann F. Medinets, and Steven KatzPart One. Exogenous Data in Business Research Chapter 1. Accounting’s Resurrection: An Exploration of Future Business Reporting with Exogenous Data; Melissa A. Dardani Chapter 2. Exogenous Data Using Large Language Models Like ChatGPT; Irina Jie Bao and Benita Gullkvist Chapter 3. A Survey on Cookie Disclosure and Practice; Hanchi Gu and Qing Huang Part Two. Exogenous Data from Google Trends Chapter 4. The Search Volume Index (SVI) for Business Analysis; Fangbing Xiong Chapter 5. Two Studies Using Exogenous Internet Data to Assess Investors’ Attention; Maria Guangyue Zhang Chapter 6. When Google Speaks: Unveiling Corporate Performance through Google Trends; Xin Jin and Haoyun (Harry) Gao Chapter 7. Impact of the Fit For 55 Policies on the Response of Electric Vehicle Consumers in Germany: Stress Analysis in Market Trends from Google Trends; Maristela Roza, Leonardo Flach, and Fabricia Silva da Rosa Part Three. Exogenous Data from Social Media Chapter 8. Beyond the Facade: Misinformation on the Internet and Identification of Paid Posters on Social Media; Shaoyu (Shawn) Liu Chapter 9. Exogenous Data in Governmental Accounting: Expanding Auditing Practices; Huaxia Li Chapter 10. An Exogenous Leading Indicator of Box Office Revenue: Piracy as a Consumer Proxy; Steven Katz Chapter 11. A Conceptual Model for Mining Customer Reviews; Talha Afzal Chapter 12. A Review of the Use of LinkedIn in Accounting Studies; Lanxin Jiang