The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Big Data as Complementary Audit Evidence
Abstract
SYNOPSIS: In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.
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Citations
Cites
Giving content to investor sentiment: The role of media in the stock market
TETLOCK, P. C. (2007) · The Journal of Finance · doi:10.1111/j.1540-6261.2007.01232.x · Cited by 4,827
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
Stone, E. F., Gueutal, H. G., Gardner, D. G., & McClure, S. (1983) · Journal of Applied Psychology · doi:10.1037/0021-9010.68.3.459 · Cited by 387
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
Big Data and changes in audit technology: Contemplating a research agenda
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019) · Accounting and Business Research · doi:10.1080/00014788.2018.1459458 · Cited by 247
Big 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
- Yoon, K., Hoogduin, L., & Zhang, L.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2015-06-01
- Volume
- 29
- Issue
- 2
- Pages
- 431-438
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W2066147459
- Cited by
- 330
- References
- 3
- FWCI
- 75.15
- Type
- journal article
- Language
- en
- Open access
- closed
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- Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big Data as Complementary Audit Evidence. Accounting Horizons. https://doi.org/10.2308/acch-51076
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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.
