Teaching data analytics using ACL

Thomas R. Weirich, Norbert Tschakert, Stephen Kozlowski

Research output: Contribution to journalArticlepeer-review

15 Scopus citations


We present a case for teaching data analytics skills in auditing and/or forensic accounting classes using ACL Analytics. We introduce fraudulent transactions into an existing dataset and then ask students to use ACL Analytics to identify these fraudulent transactions. The case can also be used in other accounting classes. We provide ideas and instructions on how professors can tailor the assignments to meet their needs. The case provides students with an opportunity to participate in active learning exercises that require independent study and the use of analytics software. Students were genuinely engaged in the learning process and recommended the case as learning assignments for subsequent classes.

Original languageEnglish
Pages (from-to)83-89
Number of pages7
JournalJournal of Emerging Technologies in Accounting
Issue number2
StatePublished - Sep 2017


  • ACL Analytics
  • Big Data
  • Data analytics


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