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International Journal of Auditing Technology (3 papers in press)
Auditing social networks on post-purchase behavior: analysis of the content of the mentions on AliExpress in Brazil by Mauro Maia Laruccia, Dalton Tria Cusciano Abstract: This study aims to study the auditing social networks in post-purchase in the mentions of customers presented on the internet. The research problem was: how can post-consumer behavior influence marketing strategies on social media? The Scup tool used as a data collection procedure for surveying social media mentions about AliExpress in Brazil. As a result, after applying the filter described in the procedures, we obtained 71 records (N = 71) collected in the period from October 29, 2015, to November 4, 2015, reflecting the behavior of the consumer about the post-purchase process. The result of the popularization of social networks has changed the relationship between companies and their publics. In the past those relations was processed through official customer service channels, today is via social networks, where customers expose their opinions about product or service purchased by a particular company. Retailers as AliExpress need to improve customer experience throw social media in Brazil. Keywords: Social Networks; Internet; e-Commerce; Post-purchase; Strategy and Content. Auditing social networks.
ACCOUNTING INFORMATION: PERCEPTIONS OF EUROPEAN AND NON-EUROPEAN AUDITORS by Cristiane Benetti, Luciane Reginato Abstract: Purpose The main objective of this study was to put in evidence the perceptions of auditors on the disclosure of accounting information across European and non-European countries. Methodology By means of a survey, we have investigated whether auditors in different countries share the same views on the usefulness and goals of the financial reporting process. We have used descriptive statistics and bivariate correlation tests to analyse the responses to multiple-choice questions.rnFindings There were some differences in the auditors perceptions on the disclosure of accounting information in different countries or with different demographic characteristics. In general, creditors and institutional investors were the most important stakeholders. Furthermore, auditors believe that managers can disclose mandatory and voluntary information for their own benefits.rnPractical/Social implications - This study contributes empirically to the comparison of the role of accounting information in a Schengen area and other markets in the auditors perceptions, bringing a unique approach to the research constructs. Overall, the findings imply that auditors' behaviour/perceptions can be affect by the market where they are placed or by demographic characteristics.rnOriginality/value This study explains the differences and similarities in the auditors perceptions on the accounting disclosure from a European and non-European perspective. Extending the study to several countries is a potential means to determine whether and how the economic environment affects the respondents views on accounting information.rn Keywords: Europe; accounting information; auditors; stakeholder theory; survey; disclosure.
DEMYSTIFYING BIG DATA: Mandatory Evolution for Forensic Accounting in Brazil by Rafael Lima, Andre Serrano, Cesar Cupertino, Audrey Souza, Lucas Ferreira Abstract: The objective of this study is to present both a theoretical and practical analysis about using the potentialities of Big Data in the combat financial crimes in Brazil. A direct documentary research was carried out. It analyzed forensic reports elaborated by the National Institute of Criminalistics between the years of 2015 and 2017. It also conducted a bibliographical research regarding the current technological context. Conclusions indicate that the use of Big Data techniques increase effectiveness in tackling financial crimes and that the Cognitive Financial Analysis technique is the starting point in this technological evolution. Considering the unexplored potential of attacking corruption, it is necessary to demystify it, promoting the Data Analytics culture and supplying the lack of practical and active contribution of the academic community to solving one of our society's biggest problems. The combination of forensic techniques with Big Data procedures have the potential to improve the effectiveness of investigation, and assist promotion of justice in Brazil. Keywords: forensic accounting; audit; big data; auditing social network; Brazil.