法务会计外文文献翻译中英文2018.docx

法务会计外文文献翻译中英文2018.docx

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外文文献翻译原文及译文

（节选重点翻译）

（本文档归max118网hh2018所有，仅供下载使用）

中文标题：

大数据与法务会计教育的整合

文献出处：

期刊：

JournalofForensic&InvestigativeAccounting

第10卷，第1期，2018，87-99页

译文字数：

4000多字

原文

TowardtheIntegrationofBigDataintoForensicAccountingEducationZabihollahRezaee,JimWang

Introduction

Informationtechnology（IT）advances（e.g.,cloudcomputing,electronicsocialmedia,analytics）intherecentdecadesprovideorganizationsofalltypesandsizeswithanunprecedentedamountofdataandinformationavailability.TheseorganizationsareprogressivelymovingintotheageofBigDatathatisdescribedbyGartner（2014）andVasarhelyietal.,（2015）ashigh-volume,high-velocity,andhigh-varietyinformation,thatistypicallyprocessedelectronicallyandintendedtoimprovedecisionmaking.ArecentsurveyofFortune1,000firmsconductedbyVantagePartner（2016）indicatestheincreasinguseofBigData.Approximatelyfifty-fourpercentofthesefirmshaveestablishedrolesofChiefDataOfficerstoincreaseinvestmentinBigData,fastertime-to-answer,fastertime-to-decision,fasterspeed-to-market,andobtaingreaterinsightsintobusinessandcustomers.Forensicaccountingalsohasemergedasanimportantpracticeforaccountingfirms,whichincludevariouspracticessuchasfraudexamination,investigationofcorruptionandbribery,businessvaluation,beinganexpertwitness,cybercrimemanagement/cybersecurity,andlitigationsupport（Crumbleyetal.,2015）.ThisarticleexaminestheintegrationofBigDatainto

forensicaccountingeducationby:

（1）reviewingpriorliteraturetoidentifyalistofBigDatatopicsorcoursesthatcouldbeincorporatedintoforensicaccountingeducation;

（2）investigatingtheforensicaccountingsyllabiofuniversitiesworldwideintheircoverageofBigDatatopics;and

（3）presentingsuggestionsforthedevelopmentofforensicaccountingcurriculumwithBigDataanddataanalyticsfocus.

Forensicaccountantsarenowfacingthehugeamountofbothstructured（e.g.,generalledgerortransactiondata）andunstructureddata（e.g.,e-mail,voice,orfree-textfieldsinadatabase）,togetherwithanincreasingamountofnontraditionaldatasourcessuchasthird-partywatchlists,newsmedia,free-textpaymentdescriptions,emailcommunications,andsocialmedia.DataanalyticswiththeuseofBigDatahasbeenemployedtotransformunstructureddataintouseful,structured,andrelevantinformationfordecisionmaking.Forensicaccountingservicesareoftenperformedbyindividualswithmultidisciplinaryknowledgeandexperienceinaccounting,technology,andlawswhoareprofessionallyskepticalinaskingrightquestions,utilizingdatascience,anddatamanagementexpertisetotranslatequestionsintomeaningfulanalyticsandusesystemsandITinfrastructures（EY,2014;EY,2016）.EY（2016）documentstwofactorswhichincreasetheuseofdataanalytictoolsbyforensicaccountantsintheirinvestigations.First,cyberbreachescauseillicittransferringof

funds,disruptcriticaloperations,stealintellectualproperty/confidentialpersonaldata,andothercriticaldigitalassets.Second,fraudrisksincreasebecauseofinsiderthreatstriggeredbymaliciousinsiderstomanipulateordestroydata,perpetratefraud,stealintellectualproperty,engageinunauthorizedtrading,espionage,orinformationtechnologysabotage.

PriorresearchsuggeststhatthesupplyofBigDataprofessionalsisinadequatedespiteanincreasinguseofBigDatainforensicaccountingpractices.Forexample,DongLaney（2012）forecastsashortageofdataspecialistsasitisanticipatedthattheneedfordatascientistsisgrowingfast,andthereisapredictedshortageofabout100,000-plus-personanalytictalentsby2020intheU.S.McKinseyGlobal（2011）predictssignificantshortageof1.5millionprofessionalswithanalyticalexpertiseandtheskillstounderstandanduseBigDataindecision-makingprocesses.Wixometal.,（2014）findgrowingmarketdemandforstudentswithBusinessIntelligence（BI）andBusinessAnalytics（BA）skillsetswiththeanticipationthatdemandforBigDataprofessionalswillriseinthefuture.Recently,PwC（2017,p5）estimates“themarketanalysiscallsforannualjobopeningstorisesteadilyto2.72millionpostingsfordatascienceandanalyticsrolesin2020.”InChina,thereisanestimateddemandof1.8millionBigDataprofessionalsinthenextthreetofiveyears,1.5millionmorethancurrentsupply（GlobalTimes,2017）.

AshortsupplyofBigDataprofessionalsraisesthequestionasto

whetherthereisadequatetrainingrelatedtoBigDataattheundergraduate/graduatelevelintheforensicaccountingeducation.Thisarticleaddressesthisquestionby

（1）investigatingthestatusoftheBigDataintegrationintoforensicaccountingcoursesandprograms;and

（2）examiningthetop