Executives see technology, data and analytics as a transforming force in business. Many
organizations are therefore implementing business intelligence & analytics (BI&A) …

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 …

Robotic process automation (RPA) has been widely adopted in many industries, including
the accounting industry, to automate well-defined and repetitive tasks; however, its …

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 …

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 …

Blockchain is one of the most disruptive and promising emerging technologies, and it
appears to have the potential for significantly affecting the accounting and auditing fields …

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 analytics is the process of inspecting, cleaning, transforming, and modeling Big
Data to discover and communicate useful information and patterns, suggest conclusions …

This paper addresses information processing weaknesses and limitations that can impede
the effective use and analysis of Big Data in an audit environment. Drawing on the literature …

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 …