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 …

Robotisation is rapidly influencing the way in which humans interact, how work gets done,
and identifying tasks that can be automated (Chartered Institute of Management Accountants …

Since 2009, blockchain has served as a potentially transformative information technology
expected to be as revolutionary as the Internet. Originally developed as a methodology to …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

After decades of frustration with long “AI Winters,” various business industries are witnessing
the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve …

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 …

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 …

V asarhelyi (2012a) discussed the need for accounting Information systems (AIS) to
accommodate business needs generated by rapid changes in technology. It was argued that …

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 …

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 …