Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?

16 references·16 citing·41 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
2011Thinking, Fast and Slow14,316 cited
2005Cognitive Reflection and Decision Making5,253 cited
2006Frames, Biases, and Rational Decision-Making in the Human Brain1,590 cited
2007Exploring Intuition and its Role in Managerial Decision Making1,511 cited
1991Thinking too much: Introspection can reduce the quality of preferences and decisions.1,417 cited
1993Half a minute: Predicting teacher evaluations from thin slices of nonverbal behavior and physical attractiveness.1,005 cited
2006Sympathy and callousness: The impact of deliberative thought on donations to identifiable and statistical victims985 cited
2004Music, Pandas, and Muggers: On the Affective Psychology of Value.654 cited
1977The Differential Impact of Abstract vs. Concrete Information on Decisions1527 cited
2015Big Data Analytics in Financial Statement Audits444 cited
2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions432 cited
2015Big Data as Complementary Audit Evidence331 cited
2015Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

327 cited

2006Pattern Identification and Industry-Specialist Auditors267 cited

Cited by

2021Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures113 cited
2020Technology-enhanced Auditing in Voluntary Sustainability Standards: The Impact of COVID-1996 cited
2022The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*91 cited
2022Big Data analytics and financial reporting quality: qualitative evidence from Canada83 cited
2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202081 cited
2021The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence66 cited
2022Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM)64 cited
2024Implications of Big Data in Accounting: Challenges and Opportunities54 cited
2017When Data Become Ubiquitous, What Becomes of Accounting and Assurance?52 cited
2021The Impact of Big Data on Accounting and Auditing50 cited
2019Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?50 cited
2018Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors48 cited
2021Auditor judgment and decision-making in big data environment: a proposed research framework48 cited
2021Preparing Accountants of the Future: Five Ways Business Schools Struggle to Meet the Needs of the Profession44 cited
2021Do Rewards Encourage Professional Skepticism? It Depends39 cited
2021Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research38 cited