...Ranto Partomuan Sihombing; I Made Narsa; Iman Harymawan Purpose Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take...

...Karen Mcbride; Christina Philippou Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting...

...Adli Hamdam; Ruzita Jusoh; Yazkhiruni Yahya; Azlina Abdul Jalil; Nor Hafizah Zainal Abidin Purpose The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors...

... as applying data science approach in disclosure in an attempt to unfold how accounting could benefit from data science techniques. Al-Htaybat and von Alberti-Alhtaybat (2017 , p. 870) argue: Accountants must engage with different parts of the organisation and must be jointly proactive about Big Data...