Big data in accounting: An overview
MA Vasarhelyi, A Kogan, BM Tuttle - Accounting Horizons, 2015 - publications.aaahq.org
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 …
the ensuing collection of essays that presents the ongoing evolution of corporate data into …
Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors
With corporate investment in Big Data of $34 billion in 2013 growing to $232 billion through
2016 (Gartner 2012), the Big 4 accounting firms are aiming to be at the forefront of Big Data …
2016 (Gartner 2012), the Big 4 accounting firms are aiming to be at the forefront of Big Data …
The digital transformation of external audit and its impact on corporate governance
The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …
purpose of this paper is to study the influence of digitalization on audit's business and to …
Is artificial intelligence improving the audit process?
How does artificial intelligence (AI) impact audit quality and efficiency? We explore this
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …
Big Data and analytics in the modern audit engagement: Research needs
D Appelbaum, A Kogan… - Auditing: A Journal of …, 2017 - publications.aaahq.org
Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …
analytics to remain competitive and relevant in today's business environment. Client systems …
Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession
MG Alles - Accounting horizons, 2015 - publications.aaahq.org
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 …
arguing that it will fundamentally change business. states that “the market for Big Data will …
Imagineering Audit 4.0
J Dai, MA Vasarhelyi - Journal of Emerging Technologies in …, 2016 - publications.aaahq.org
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 …
American Accounting Association Vol. 13, No. 1 DOI: 10.2308/jeta-10494 Spring 2016 pp. 1–15 …
[PDF][PDF] Auditing with Smart Contracts.
AM Rozario, MA Vasarhelyi - International Journal of Digital Accounting …, 2018 - uhu.es
Blockchain-based smart contracts are emerging as a disruptive force that may change the
way financial statement audits are performed and delivered. With their potential ability to …
way financial statement audits are performed and delivered. With their potential ability to …
Infer, predict, and assure: Accounting opportunities in data analytics
The business use of data analytics is growing rapidly in the accounting environment. Similar
to many new systems that involve accounting information, data analytics has fundamentally …
to many new systems that involve accounting information, data analytics has fundamentally …
Big Data and audit evidence
H Brown-Liburd, MA Vasarhelyi - Journal of Emerging …, 2015 - publications.aaahq.org
Big Data and Audit Evidence Page 1 JOURNAL OF EMERGING TECHNOLOGIES IN
ACCOUNTING American Accounting Association Vol. 12 DOI: 10.2308/jeta-10468 2015 pp …
ACCOUNTING American Accounting Association Vol. 12 DOI: 10.2308/jeta-10468 2015 pp …