| 000 -LEADER |
|---|
| fixed length control field |
03009cam a2200361 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
17293142 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260312114317.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120510s2012 njua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2012017194 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118334423 |
| Qualifying information |
cloth |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
17293142 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5630 . E96 2025 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.072 |
| Edition number |
23 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Dates associated with a name |
Miklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor) |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems/ |
| Statement of responsibility, etc. |
Miklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Name of publisher, distributor, etc. |
Emerald Publishing Limited |
| Date of publication, distribution, etc. |
2025 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
176 p. : |
| Other physical details |
ill. ; |
| Dimensions |
24 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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.<br/><br/><br/>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.<br/><br/><br/>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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Research. |
| Source of heading or term |
Exogenous Data in Accounting and Auditing |
| Form subdivision |
Accounting Information Systems |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| General subdivision |
Research. |
| Source of heading or term |
Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Data processing. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| General subdivision |
Data processing. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |