scholarly journals Data Visualization Application for Analyzing Public Company Financial Statement

2015 ◽  
Vol 59 ◽  
pp. 45-53 ◽  
Author(s):  
Aulia-Absari Khalil ◽  
Ali Reza ◽  
Putu Aan Junaedi ◽  
Bayu Kanigoro
Keyword(s):  
Data Visualization ◽  
Financial Statement ◽  
Public Company ◽  
Visualization Application

Who’s the BOSS? Analysis of a Fraud

2021 ◽  
Author(s):  
Eileen Z. Taylor
Keyword(s):  
Student Engagement ◽  
Real World ◽  
Financial Statement ◽  
Accounting Students ◽  
Work Experiences ◽  
Red Flags ◽  
Financial Statement Fraud ◽  
Financial Statement Analysis ◽  
News Stories ◽  
Public Company

Based on a real world, public company, $30 million embezzlement and financial statement fraud, this case helps students recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out of class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.

scholarly journals VISUALIZATION OF E-COMMERCE DATA USING AUGMENTED REALITY

2020 ◽  
Vol 5 (19) ◽  
pp. 104-122
Author(s):  
Azzan Amin ◽  
Haslina Arshad ◽  
Ummul Hanan Mohamad
Keyword(s):  
Machine Learning ◽  
Augmented Reality ◽  
Data Visualization ◽  
Data Science ◽  
Moving Average ◽  
Open Data ◽  
Visual Presentation ◽  
Depth Dimension ◽  
2D Data ◽  
Visualization Application

Data visualization is viewed as a significant element in data analysis and communication. As the data engagement becomes more and more complex, visual presentation of data does help users understand the data. So far, two-dimensional (2D) data visuals are often used for the data visualization process, but the lack of depth dimension leads to inefficient and limited understanding of the data. Therefore, the effectiveness of augmented reality (AR) in data visualization was studied through the development of an AR Data Visualization application using E-commerce data. Machine learning models are also involved in the development of this AR application for the provision of data using predictive analysis functions. To provide quality E-commerce data and an optimal machine learning model, the data science process is carried out using the python programming language. The E-commerce data selected for this study is open data taken through the Kaggle Website. This database has 9994 data numbers and 21 attributes. This AR data visualization application will make it easier for users to understand the E-commerce data in-depth through the use of AR technology and be able to visualize the forecasts for sales profit based on the algorithm model "Auto-Regressive Integrated Moving Average" (ARIMA).

Visualizing Sixteen Years of Data About Portuguese Leisure-Cultural Activities

2012 ◽  
Vol 3 (2) ◽  
pp. 8-22
Author(s):  
Clarissa Rodrigues ◽  
Elizabeth Carvalho
Keyword(s):  
Data Visualization ◽  
Visual Cues ◽  
Leisure Time ◽  
Visual Representations ◽  
End User ◽  
Cultural Activities ◽  
Interactive Data ◽  
Visualization Techniques ◽  
Visualization Application

This paper describes an interactive data visualization application that aims to show how the Portuguese people spent culturally their leisure time between 1994 and 2009. The leisure trend is displayed to the end-user through the use of different visualization techniques and visual cues. The authors developed the visual representations based on the use of simple and regular visual shapes that could be easily combined, interpreted, memorized and used. To better evaluate their results, the authors tested their prototype against a preselected group of subjects.

scholarly journals Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

2018 ◽  
Vol 94 (2) ◽  
pp. 53-81 ◽  
Author(s):  
Lori Shefchik Bhaskar ◽  
Joseph H. Schroeder ◽  
Marcy L. Shepardson
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Statement ◽  
Auditor Judgment ◽  
Public Company ◽  
Better Than

ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality. Data Availability: Data are publicly available from the sources identified in the text.

Response of a Subgroup of the PCAOB's Investor Advisory Group to the PCAOB's Concept Release Concerning Reports on Audited Financial Statements and Related Amendments to PCAOB Standards

2011 ◽  
Vol 5 (2) ◽  
pp. C21-C50 ◽  
Author(s):  
Kelvin Blake ◽  
Joseph V. Carcello ◽  
Norman J. Harrison ◽  
Michael J. Head ◽  
Barbara E. Roper ◽  
...  
Keyword(s):  
Financial Statements ◽  
Capital Allocation ◽  
Financial Statement ◽  
Advisory Group ◽  
Audit Report ◽  
Audit Risk ◽  
The Public ◽  
Public Company ◽  
Risk Areas

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB) released a concept release concerning possible revisions to PCAOB standards related to reports on audited financial statements and related amendments to PCAOB standards. The comment letter below, written by a subgroup of the PCAOB's Investor Advisory Group, was recently submitted to the PCAOB in response to the Board's concept release. The subgroup believes that the four most important changes to the audit report would require the auditor to: (1) discuss the auditor's assessment of the estimates and judgments made by management in preparing the financial statements and how the auditor arrived at that assessment, (2) disclose areas of high financial statement and audit risk and how the auditor addressed these risk areas, (3) discuss unusual transactions, restatements, and other significant changes in the financial statements (including the notes), and (4) discuss the quality, not just the acceptability, of the issuer's accounting practices and policies. They further assert that the disclosure of this information will improve investors' ability to make informed buy/sell decisions, which should result in higher returns to investors and improved capital allocation within society.

scholarly journals Atmospheric Data Visualization in Mixed Reality

2017 ◽  
Vol 98 (8) ◽  
pp. 1585-1592 ◽  
Author(s):  
Nihanth W. Cherukuru ◽  
Ronald Calhoun ◽  
Tim Scheitlin ◽  
Matt Rehme ◽  
Raghu Raj Prasanna Kumar
Keyword(s):  
Data Visualization ◽  
Mixed Reality ◽  
Auxiliary Information ◽  
Human Perception ◽  
Science Data ◽  
3D Space ◽  
Real Objects ◽  
Digital Objects ◽  
Atmospheric Phenomena ◽  
Visualization Application

Abstract Mixed reality taps into intuitive human perception by merging computer-generated views of digital objects (or flow fields) with natural views. Digital objects can be positioned in 3D space and can mimic real objects in the sense that walking around the object produces smoothly changing views toward the other side. Only recently have advances in gaming graphics advanced to the point that views of moving 3D digital objects can be calculated in real time and displayed together with digital video streams. Auxiliary information can be positioned and timed to give the viewer a deeper understanding of a scene; for example, a pilot landing an aircraft might “see” zones of shear or decaying vortices from previous heavy aircraft. A rotating digital globe might be displayed on a table top to demonstrate the evolution of El Niño. In this article, the authors explore a novel mixed reality data visualization application for atmospheric science data, present the methodology using game development platforms, and demonstrate a few applications to help users quickly and intuitively understand evolving atmospheric phenomena.

scholarly journals O impacto do uso de ferramenta de visualização de dados abertos como recurso de ensino e aprendizagem / The impact of use open data visualization tools how teaching and learning resource

2015 ◽  
Vol 25 (44) ◽  
pp. 97-117
Author(s):  
Alex Alex Sander Miranda Lobo ◽  
Luiz Claudio Gomes Maia ◽  
Fernando Silva Parreiras
Keyword(s):  
Information And Communication Technologies ◽  
Data Visualization ◽  
Teaching And Learning ◽  
Open Data ◽  
Communication Technologies ◽  
Use Of Technology ◽  
Teachers And Students ◽  
Information And Communication ◽  
The Impact ◽  
Visualization Application

Este artigo apresenta uma pesquisa de dissertação, na qual se buscou desenvolver uma ferramenta de visualização de Dados Abertos (Open Data) para uso no processo de ensino e aprendizagem em uma turma do terceiro ano do Ensino Médio na disciplina de Geografia. Teve como objetivo principal verificar como essa ferramenta influenciaria nesse processo. Para atingir o objetivo do trabalho, foi realizada uma pesquisa preponderantemente qualitativa com natureza descritiva, com referencial teórico baseado na aprendizagem significativa e no uso das tecnologias da informação e comunicação no processo de ensino e aprendizagem. Foi realizada uma entrevista inicial junto ao professor da disciplina e a aplicação de questionários ao professor e aos alunos do terceiro ano, após o uso da aplicação de visualização de dados abertos e, por fim, foi proposto um teste avaliativo entre turmas que usaram o aplicativo e turmas que não o usaram. Na análise dos resultados, concluiu-se que a ferramenta trouxe vários aspectos positivos no processo de ensino e aprendizagem, como uma atenção maior por parte dos alunos em relação ao conteúdo, uma motivação a mais no processo de ensino e aprendizagem, tendo apresentado aspectos relacionados à aprendizagem significativa e mostrado que os alunos que fizeram o uso da aplicação tiveram um melhor desempenho em relação aos que não fizeram o uso da tecnologia no conteúdo proposto na disciplina.Palavras-Chave: Educação. Dados Abertos. Ensino e AprendizagemAbstractThis article presents a research dissertation, which aimed to develop a visualization tool of Open Data (Open Data) for use in the process of teaching and learning in a class of third year of high school in geography discipline. Aimed to assess how these influence tool in this process. To achieve the goal of the work, mainly qualitative research was conducted with descriptive, and the theoretical framework based on meaningful learning and the use of information and communication technologies in teaching and learning. An initial interview was conducted with the subject teacher and the application of questionnaires to teachers and students of the third year after the use of open data visualization application and, finally, an evaluation test between groups who used the application was proposed and classes than used. In analyzing the results, it was concluded that the tool has brought many positive aspects in the process of teaching and learning, such as greater attention from students regarding the content, one more motivation in the process of teaching and learning, presenting aspects the significant learning and shown that students who have made the use of the application performed better than those who did not make the use of technology in the proposed content of the discipline.Keywords: Education. Open Data. Teaching and Learning. 

AGRESIVITAS PAJAK BERDASARKAN UKURAN PERUSAHAAN, PENDANAAN ASET DAN KOMPOSISI ASET SERTA PROFITABILITAS (STUDI SEKTOR MANUFAKTUR DI NEGARA BERKEMBANG)

2020 ◽  
Vol 12 (2) ◽  
pp. 194-213
Author(s):  
Shahnas Regina Fajar ◽  
Patricia Diana
Keyword(s):  
Firm Size ◽  
Capital Intensity ◽  
Financial Statement ◽  
Total Asset ◽  
Analysis Method ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Public Company ◽  
Positive Effect

The purpose of this research is to investigate the association between firm size using Ln total asset, asset funding using Debt to Total Asset (DAR) and asset composition, and also  profitability using Return on Asset (ROA) on tax aggressiveness using Effective Tax Rate (ETR). Sample in this research were manufacturing public company which listed consecutively during period 2016-2018. The others criteria were publishing audited financial statement, using Rupiah as reporting currency, have same reporting period which ended at December 31, positively profit and also have assets value within 1 up to 4 trillion. Data analysis method used multiple regression. The result of this research found that only asset funding (DAR) has significant positive effect towards tax aggressiveness (ETR) while firm size, profitability (ROA) and asset composition (CAIR) has no effect on tax  aggressiveness (ETR.   Keywords: Capital Intensity, Firm Size, Leverage, Profitability, Tax Aggressiveness.

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