... is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices. Practical implications This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era...

...Lina Dagilienė; Lina Klovienė Purpose This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients...

...Zabihollah Rezaee; Jim Wang Purpose This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China. Design/methodology/approach The authors conduct a survey of academics...