...Raazia Gul Purpose This study aims to build a value-creation framework based on the insights gained on the complementarity of big data (BD) and intellectual capital (IC). This paper adopts the collective intelligence approach and dynamic capability view that considers organizations as collective...

...Yiting Huang; Esinath Ndiweni; Yasser Barghathi Purpose This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring...