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Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?
16 references·0 citing·51 second hop
Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details? (2020)Can Substantive Analytical Procedures wit…When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? (2017)When Should Audit Firms Intro…Big Data and Analytics in the Modern Audit Engagement: Research Needs (2017)Big Data and Analytics in the…Big Data Analytics: Opportunity or Threat for the Accounting Profession? 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References

  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2009How Many Studies Do You Need?1,293 cited
  • 1976Primary, Secondary, and Meta-Analysis of Research958 cited
  • 2017Big Data and Analytics in the Modern Audit Engagement: Research Needs513 cited
  • 2015Big Data Analytics in Financial Statement Audits444 cited
  • 2017Big Data Analytics: Opportunity or Threat for the Accounting Profession?367 cited
  • 2015Big Data as Complementary Audit Evidence331 cited
  • 2006The business risk audit: Origins, obstacles and opportunities307 cited
  • 2006A systematic review identifies a lack of standardization in methods for handling missing variance data296 cited
  • 2014Auditor Mindsets and Audits of Complex Estimates295 cited
  • 2006It’s all about audit quality: Perspectives on strategic-systems auditing187 cited
  • 2013AIS in an Age of Big Data186 cited
  • 2001Application of the Business Risk Audit Model: A Field Study186 cited
  • 2010The World Has Changed—Have Analytical Procedure Practices?*179 cited
  • 2015Infer, Predict, and Assure: Accounting Opportunities in Data Analytics172 cited

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  • 2017When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?130 cited
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