The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Toward Effective Big Data Analysis in Continuous Auditing
Abstract
SYNOPSIS: Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.
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Citations
Cites
Missing data: our view of the state of the art
Schafer, J. L., & Graham, J. W. (2002) · Psychological Methods · doi:10.1037/1082-989x.7.2.147 · Cited by 11,638
Handbook of applied cryptography
(1997) · Choice Reviews Online · doi:10.5860/choice.34-4512 · Cited by 10,357
Cited by
Big data in accounting: an overview
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015) · Accounting Horizons · doi:10.2308/acch-51071 · Cited by 641
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
Big data and analytics in the modern audit engagement: Research needs
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017) · Auditing: A Journal of Practice & Theory · doi:10.2308/ajpt-51684 · Cited by 515
Self-citationBig Data Analytics: A Review on Theoretical Contributions and Tools Used in Literature
Grover, P., & Kar, A. K. (2017) · Global Journal of Flexible Systems Management · doi:10.1007/s40171-017-0159-3 · Cited by 219
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
Metadata
- Authors
- Zhang, J., Yang, X., & Appelbaum, D.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2015-06-01
- Volume
- 29
- Issue
- 2
- Pages
- 469-476
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W2171964738
- Cited by
- 205
- References
- 2
- FWCI
- 27.02
- Type
- journal article
- Language
- en
- Open access
- closed
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- Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward Effective Big Data Analysis in Continuous Auditing. Accounting Horizons. https://doi.org/10.2308/acch-51070
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
