JOURNAL ARTICLE

Applying Regression Analysis in an Auditing Context: A Learning Strategy.

  • Published In: Issues in Accounting Education, 2025, v. 40, n. 2. P. 83 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Brewster, Billy E.; Watkins, Ann L.; Young, Glen M. 3 of 3

Abstract

Despite its introduction to the auditing profession more than 50 years ago and its prevalence in academic literature, regression analysis has not been widely taught in auditing courses. With auditing firms now able to access a client's entire general ledger, regression analysis has become a powerful analytical tool. We have found that incorporating an example of regression analysis when introducing data analytics and analytical procedures to students provides an opportunity to review statistical concepts and nonstatistical considerations. Student feedback indicates that reviewing these concepts in a relevant audit application enhances their understanding of statistical analysis concepts, terminology, and application. Additionally, students develop an appreciation for regression analysis as a valuable analytical tool. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Issues in Accounting Education. 2025/05, Vol. 40, Issue 2, p83
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:0739-3172
  • DOI:10.2308/ISSUES-2023-066
  • Accession Number:184869455
  • Copyright Statement:Copyright of Issues in Accounting Education is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Looking to go deeper into this topic? Look for more articles on EBSCOhost.