Kabbage: A Fresh Approach to Understanding Fundamental Auditing Concepts and the Effects of Disruptive Technology

Autor:	Rebecca G. Fay, Michael E. Ozlanski, Eric M. Negangard
Rok vydání:	2020
Předmět:	050208 finance business.industry Accounting 0502 economics and business 05 social sciences Audit evidence 050201 accounting Audit Business Management assertions Disruptive technology Education
Zdroj:	Issues in Accounting Education. 35:26-38
ISSN:	1558-7983 0739-3172
DOI:	10.2308/issues-16-076tn
Popis:	Disruptive technology, new business ventures, and increased availability of data are quickly changing traditional financial reporting and assurance processes. As a result, prospective auditors not only need to understand fundamental auditing concepts, but also need to anticipate the influence that disruptive technology will have on the profession. The following case study provides a lens through which prospective auditors can view the coming changes to the profession by asking them to consider how the online lending company, Kabbage, is currently disrupting the lending industry for non-traditional and small businesses. Students contemplate several fundamental auditing concepts such as audit evidence, financial statement assertions, and analytical procedures while also acquiring insight into the effects that new and disruptive technology will have on the profession. The intention is to encourage students to embrace coming changes and become lifetime learners.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9d882257c3cd63889c1be569b8d61e74 https://doi.org/10.2308/issues-16-076tn Zobrazit plný text záznamu