03009cam a2200361 a 4500 17293142 20260312114317.0 120510s2012 njua b 001 0 eng 2012017194 9781118334423 cloth 17293142 DLC DLC DLC pcc HF5630 . E96 2025 657.072 23 Miklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor) Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems/ Miklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor) Emerald Publishing Limited 2025 176 p. : ill. ; 24 cm. text txt rdacontent unmediated n rdamedia volume nc rdacarrier Includes bibliographical references and index. 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. Accounting Research. Exogenous Data in Accounting and Auditing Accounting Information Systems Auditing Research. Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems Accounting Data processing. Auditing Data processing. 7 cbc orignew 1 ecip 20 y-gencatlg lcc BOOK 12968 12968 0 0 lcc 0 0 MAIN MAIN 2026-03-12 0 HF5630 . E96 2025 51952000222255 2026-03-12 2026-03-12 BOOK 0 0 lcc 0 0 MAIN FEMALE 2026-03-12 0 HF5630 . E96 2025 51952000222262 2026-03-12 2026-03-12 BOOK