Dr. Zabihollah Rezaee accepted for publication in the Journal of Emerging Technologies in Accounting

For release:  October 31, 2017

Dr. Zabihollah Rezaee, Thompson-Hill Chair of Excellence and professor of Accountancy, was recently accepted for publication in the Journal of Emerging Technologies in Accounting, a publication of the American Accounting Association (AAA). His paper is entitled, "Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications." Dr. Rezaee co-authored this paper with Drs. Alireza Dorestani and Sara Aliabadi, both of Northeastern Illinois University and former FCBE Ph.D. students.

This paper examines the relevance and use of time series analyses for Big Data and business analytics by discussing the emergence of Big Data in business, presenting time series models, and providing an example of how time series models can be efficiently and effectively applied in accounting and auditing using Big Data. Using sophisticated Big Data and time series models, millions of transactions can be searched to spot patterns and detect abnormalities and irregularities. The time series model and Big Data analysis presented in this paper provide policy, practical, educational, and research implications. Businesses and management can use our suggested time series model and Big Data analysis in their predictive models of managerial strategies, decisions, and actions. Business schools and accounting programs can integrate the time series model, Big Data, and data analytics into business and accounting education.

To read the full paper, click here.