000			03009cam a2200361 a 4500
001			17293142
005			20260312114317.0
008			120510s2012 njua b 001 0 eng
010			_a 2012017194
020			_a9781118334423 _qcloth
035			_a17293142
040			_aDLC _cDLC _dDLC
042			_apcc
050	0	0	_aHF5630 . E96 2025
082	0	0	_a657.072 _223
100			_dMiklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor)
245	1	0	_aExogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems/ _cMiklos A. Vasarhelyi (Editor), Hanxin (Alice) Hu (Editor), Ann F. Medinets (Editor)
260			_bEmerald Publishing Limited _c2025
300			_a176 p. : _bill. ; _c24 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and index.
520			_aUnlike 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.
650		0	_aAccounting _xResearch. _2Exogenous Data in Accounting and Auditing _vAccounting Information Systems
650		0	_aAuditing _xResearch. _2Exogenous Data in Accounting and Auditing in the Rutgers Series in Accounting Information Systems
650		0	_aAccounting _xData processing.
650		0	_aAuditing _xData processing.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBOOK
999			_c12968 _d12968