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Keywords: Big data analytics
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (7): 750–782.
Published: 26 June 2019
...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...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (3): 324–337.
Published: 30 October 2018
...Jiali Tang; Khondkar E. Karim Purpose This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards. Design/methodology/approach The authors review the literature related to fraud, brainstorming sessions and Big Data...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (3): 268–288.
Published: 10 October 2018
... illustrates research method, survey questionnaire and sample selection procedures. Section 5 reports the results and discussion and Section 6 concludes. Big data Big data analytics Business curriculum Forensic accounting education and practice M40 M41 M42 Forensic accounting has...
