Teaching Data Analytics Skills in Auditing Classes Using Tableau

We present a case for teaching data analytics skills in auditing classes using the data visualization software Tableau. We use the Tableau-embedded data file “US Superstore,” which we edited to include cash receipts and discounts to provide a complete order to cash cycle. Students learn how to creat...

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Bibliographic Details
Published in:Journal of emerging technologies in accounting 2018-09, Vol.15 (2), p.137-150
Main Authors: Weirich, Thomas R., Tschakert, Norbert, Kozlowski, Stephen
Format: Article
Language:English
Subjects:
Auditing
Curricula
Data analysis
Skill development
Software
Teaching
Visualization
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Summary:We present a case for teaching data analytics skills in auditing classes using the data visualization software Tableau. We use the Tableau-embedded data file “US Superstore,” which we edited to include cash receipts and discounts to provide a complete order to cash cycle. Students learn how to create data visualizations and dashboards, and how to apply them to audit-planning considerations. Students then perform substantive testing of the revenue (order to cash) cycle and identify issues in the data that relate to revenue. We propose that this case material can be tailored by instructors to fit their particular needs and course curriculum. This case provides students with hands-on exposure to data analytic and visualization capabilities. Student feedback was very favorable and student comments indicated that the case was practical, realistic, and informative, and provided them a better understanding of data visualization. Data Availability: For data availability, please contact the corresponding author.
ISSN:1554-1908
1558-7940
DOI:10.2308/jeta-52264