The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
Big data techniques in auditing research and practice: Current trends and future opportunities
Open accessAbstract
This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big data in accounting and finance. In addition to auditing, our analysis shows that existing research extends across three other genealogies: financial distress modelling, financial fraud modelling, and stock market prediction and quantitative modelling. Auditing is lagging behind the other research streams in the use of valuable big data techniques. A possible explanation is that auditors are reluctant to use techniques that are far ahead of those adopted by their clients, but we refute this argument. We call for more research and a greater alignment to practice. We also outline future opportunities for auditing in the context of real-time information and in collaborative platforms and peer-to-peer marketplaces.
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Cited by
The digital transformation of external audit and its impact on corporate governance
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2019.119751 · Cited by 533
Is artificial intelligence improving the audit process?
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022) · Review of Accounting Studies · doi:10.1007/s11142-022-09697-x · Cited by 461
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*
Austin, A. A., Carpenter, T. D., Christ, M. H., & Nielson, C. S. (2021) · Contemporary Accounting Research · doi:10.1111/1911-3846.12680 · Cited by 172
Behavioral challenges to professional skepticism in auditors’ data analytics journey
Li, X. (2022) · Maandblad voor Accountancy en Bedrijfseconomie · doi:10.5117/mab.96.78525 · Cited by 11
Durdyyev, M., & Yusuvop, R. (2026) · Journal of Business Innovation and Accounting Research · doi:10.56442/nffbh551
Metadata
- Authors
- Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T.
- Venue
- Journal of Accounting Literature
- Publisher
- Emerald
- Published
- 2018-02-01
- Volume
- 40
- Issue
- 1
- Pages
- 102-115
- ISSN
- 0737-4607 (ISSN-L)
- OpenAlex
- W2598798227
- Cited by
- 352
- References
- 6
- FWCI
- 41.19
- Type
- journal article
- Language
- en
- Open access
- green
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