000			01941nab a2200277Ia 4500
003			PILC
005			20221123182158.0
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040			_cMANILA TYTANA COLLEGES LIBRARY
100			_aO'Leary, Daniel E.
245	1		_aArmchair auditors : _bcrowdsourcing analysis of government expenditures / _cDaniel O'Leary
260			_c2015.
336			_atxt
337			_aunmediated
338			_bvolumes
440			_aJournal of Emerging Technologies in Accounting _n12, page 71-91
520	3		_aIncreasingly, there is interest in using information and communications technology (ICT) to help build a "better world." As an example, the United Kingdom has initiated an "open data" movement to disclose financial information about federal and local governments and other organizations. This has led to the use of a wide range of technologies (Internet, Databases, Web 2.0, etc.) to facilitate disclosure. However, since there is a huge cost of generating and maintaining open data, there also is a concern: "will anyone do anything with the data?" In a speech in 2009, David Cameron, the Prime Minister of the United Kingdom, used the term "armchair auditor" to describe crowdsourcing analysis of that data. In that speech, Cameron (2009) noted: "Just imagine the effect that an army of armchair auditors is going to have on those expense claims." Accordingly, as more and more countries and organizations generate open data, those "armchair auditors" could play an increasingly important role: to help crowdsource monitoring of government expenditures. This paper investigates a number of potential benefits and a number of emerging concerns associated with armchair auditors.
521			_aAccountancy.
650			_aArmchair auditing.
650			_aCrowdsourcing.
650			_aOpen data.
650			_aE-government.
650			_aAuditing.
942			_cA _2lcc
998			_c78172 _d136535
999			_c75331 _d75331