This paper discusses an overall framework of Big Data in accounting, setting the stage for
the ensuing collection of essays that presents the ongoing evolution of corporate data into …

Purpose The purpose of this study is to map the conceptual structure of the body of
knowledge linking digital technologies and auditing, with the aim of contributing to a better …

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 …

Imagineering Audit 4.0 Page 1 JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
American Accounting Association Vol. 13, No. 1 DOI: 10.2308/jeta-10494 Spring 2016 pp. 1–15 …

Although internal auditors are increasingly aware of the importance and value of audit
analytics, prior research indicates that the use of audit analytics is below expectation. This …

In the big data era, internal audit functions (IAFs) should innovate their techniques so as to
add value to their organizations. The use of data analytics (DA) increases IAFs' ability to …

Recent advances in technology have motivated and facilitated a revolution in the
manufacturing domain, named “Industry 4.0.” Industry 4.0 significantly changes the …

Cloud service certifications (CSC) attempt to assure a high level of security and compliance.
However, considering that cloud services are part of an ever-changing environment, multi …

Although the benefits of technological innovation are widely recognised, the accounting
profession continues to undervalue and inadequately leverage technologies such as …

Continuous auditing technology has been studied in various contexts, but mostly within
large enterprises with their own integrated information systems and internal auditing …