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Application Research of Big Data Technology in Audit Field
7 references·0 citing·42 second hopsampled
Application Research of Big Data Technology in Audit Field (2020)Application Research of Big Data Technolo…Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains (2020)Technology-enhanced auditing:…How audit effort affects audit quality: An audit process and audit output perspective (2020)How audit effort affects audi…Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees (2020)Audit quality indicators: Per…Next generation smart sustainable auditing systems using Big Data Analytics: Understanding the interaction of critical barriers (2018)Next generation smart sustain…Big data techniques in auditing research and practice: Current trends and future opportunities (2018)Big data techniques in auditi…Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics (2018)Analytical procedures in exte…Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors (2016)Incorporating big data in aud…An Empirical Evaluation of Accounting Income Numbers (1968)The wisdom hierarchy: representations of the DIKW hierarchy (2007)Big data: a revolution that will transform how we live, work, and think (2013)Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective (2022)The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)Ethical impact of artificial intelligence in managerial accounting (2023)Predicting Material Accounting Misstatements* (2011)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Beyond the hype: Big data concepts, methods, and analytics (2014)The digital transformation of external audit and its impact on corporate governance (2019)Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking (2022)Digital transformation and the emergence of the Fintech sector: Systematic literature review (2022)Competing on analytics: the new science of winning (2007)Competing on Analytics: The New Science of Winning (2007)The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail (2013)An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements (2020)Embedding process mining into financial statement audits (2021)Big Data analytics and financial reporting quality: qualitative evidence from Canada (2022)Big data: A review (2013)Challenges of Big Data analysis (2014)Data-intensive applications, challenges, techniques and technologies: A survey on Big Data (2014)Realizing digital identity in government: Prioritizing design and implementation objectives for Aadhaar in India (2019)Exploring the paths to big data analytics implementation success in banking and financial service: an integrated approach (2021)Knowledge management in industry 4.0 environment for sustainable competitive advantage: a strategic framework (2022)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)Diffusion of Innovations 1 (2019)Technology-enhanced Auditing in Voluntary Sustainability Standards: The Impact of COVID-19 (2020)Investigating the COVID-19 pandemic’s impact on sustainable supplier selection in the Nigerian manufacturing sector (2021)Industry 5.0 and Triple Bottom Line Approach in Supply Chain Management: The State-of-the-Art (2023)Auditor size and audit quality (1981)Performance matched discretionary accrual measures (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia (2021)Audit fees under the COVID-19 pandemic: evidence from Oman (2022)Moderating role of audit quality in ESG performance and capital financing dynamics: insights in China (2023)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections (2021)How Supervision Able to Moderate Professional Commitment and Motivation on Auditor Work Performance (2021)Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China (2022)
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References

  • 2018Big data techniques in auditing research and practice: Current trends and future opportunities358 cited
  • 2016Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors156 cited
  • 2020How audit effort affects audit quality: An audit process and audit output perspective151 cited
  • 2018Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics143 cited
  • 2020Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains115 cited
  • 2020Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees56 cited
  • 2018Next generation smart sustainable auditing systems using Big Data Analytics: Understanding the interaction of critical barriers38 cited

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