About IIDS

The Inter-Institutional Development Scheme (IIDS) aims to enhance academics’ research capability in the local self-financing degree-awarding institutions and keep them abreast of new developments and challenging research topics in relevant fields.

Data analytics for quality reporting and effective auditing (UGC/IIDS15/B01/20)
Principal Investigator: Dr. Lee Hua 

This project explores the impact of data science on the quality of accounting information and the effectiveness of financial statement audits and fraud detection. Major issues include how data analytics can improve the usefulness of accounting information for investment and management decision-making, how data analytics enhance audit procedures and audit evidence examination for financial statement audits, and how data analytics can help auditors to detect and predict fraud and assess the risk of fraud. The results will provide practical implications and contribute to both accounting education and research as well as regulatory authorities.