Abstract
ABSTRACT This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding governmental entities’ fiscal health, search for anomalies, and make recommendations to management. These skills are increasingly necessary in today’s workplace and will also be more heavily tested on the CPA Exam beginning in 2024. Additionally, this case addresses AACSB Business Accreditation Standard 4, which calls for critical thinking and current, forward-looking curriculum, and AACSB Accounting Accreditation Standard 5, which calls for the integration of information technology into the curriculum and preparing students to adapt to emerging technologies. Evidence suggests this case improves students’ confidence with Big Data analytics and is a useful learning tool. The case is appropriate for use in data analytics, accounting information systems, governmental accounting, and auditing classes. Data Availability: Efficacy data are available from the authors.
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