Durham Rutgers Accounting Analytics Network (DRAAN)

DRAAN Mission

Durham University Business School Department of Accounting and Rutgers Business School Continuous Auditing and Reporting Lab (CARLab) (Rutgers CAR Lab) initiated an international research collaboration to build the Durham Rutgers Accounting Analytics Network (DRAAN) based in Durham, to develop joint research projects between Durham and Rutgers, leading to journal paper submissions, professional reports, impact cases and/or funding bids. DRAAN is providing various opportunities to work with world class researchers and practitioners in areas related to contemporary technologies, data and text analytics relevant to the accounting and auditing profession, such as: big data analytics, artificial intelligence, machine learning, XBRL, Remote Process Automation RPA,…. etc. which will be implemented to public, as well as private sector institutions.

DRAAN Wold Continuous Auditing and Reporting Symposia (WCARS) Annual Conference

DRAAN annually hosts one of the World Continuous Auditing and Reporting Symposia (WCARS) bringing researchers and practitioners worldwide to share their research, ideas, problems and challenges (WCARS). The first DRAAN WCARS was hosted in October 2020 (DRAAN WCARS 2020)

DRAAN Digital Library

This is composed in the form of a YouTube channel to present recordings of DRAAN conferences and workshops for research, education and training purposes (DRAAN Digital Library)

DRAAN Data Base

DRAAN provides access to several data sets, through the collaboration with the CAR Lab, including, public sector and government corporate financial and non-financial and big data sets.

DRAAN Research Training

• Constructing examinable research question(s).
• Translating research question(s) to research hypotheses.
• Data Descriptive Analytics
• Data Diagnostic Analytics.
• Hypotheses testing using panel data regression data analytics (using STATA).
• Hypotheses testing using questionnaire analysis data analytics (Using STATA).
• Content Analysis.
• Text Mining.
• Text Analytics using Nvivo.

DRAAN Current Research & Projects

• Accountability Drivers of Accident and Emergencies Waiting Time Performance in the NHS.
• Assurance Quality Determinants of Cost Variances in the NHS.
• Non-GAAP Disclosures Taxonomy of European Institutions.
• Teaching Big Data Analytics to Accounting Students: Opportunities and Challenges.
• Implementing Big Data Analytics to the Statutory Audit: The case of the UK Big 4 Audit Firms.
• Using Big Data Analytics to detect Fraud in the NHS.

DRAAN Directors

Professor Amir Michael, Co-Director of DRAAN

Durham University Business School

a.e.iskander@durham.ac.uk

+44 191-334-0222

Professor Miklos Vasarhelyi, Co-Director of DRAAN

Rutgers Business School

miklosv@business.rutgers.edu

937-353-5002