Accounting Data Analytics in R: A Case Study Using Tidyverse

ABSTRACT

Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents the tidyverse approach of R for DA in the field of accounting. This approach can greatly benefit undergraduate or graduate accounting students without any coding knowledge. In addition, a teaching case suitable for auditing, accounting information systems, or accounting/auditing analytics classes is presented for instructors to adopt in their courses. Evidence from classrooms suggests that this approach is effective in teaching R for DA and in introducing advanced DA tools for the next generation of accountants.

JEL Classifications: C8; Y1.