Process Mining is a new kind of Business Analytics and has emerged as a powerful family of
Process Science techniques for analysing and improving business processes. Although …

This paper explores the applications of data mining techniques in accounting and proposes
an organizing framework for these applications. A large body of literature reported on …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

Recent initiatives of the American Accounting Association (AAA) and the Association to
Advance Collegiate Schools of Business International (AACSB) have emphasized the …

Big Data is one of the most important developments in management practice today, with
arguing that it will fundamentally change business. states that “the market for Big Data will …

The audit of financial statements is a complex and highly specialized process. Digitalization
and the increasing automation of transaction processing create new challenges for auditors …

Purpose This study explores how process managers perceive the adoption, use and
management of process mining in practice. While research in process mining predominantly …

There is an increasing recognition in the public audit profession that the emergence of big
data as well as the growing use of business analytics by audit clients has brought new …

This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

Process mining aims to improve operational processes in a data-driven manner. To this end,
process mining offers methods and techniques for systematically analyzing event data …