The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country-Reference-Cited by-同舟云学术

The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country

Published:2024-01-09 Issue:2 Volume:38 Page:113-145
ISSN:1029-1954
Container-title:South African Journal of Accounting Research
language:en
Short-container-title:South African Journal of Accounting Research

Author:

Abdelwahed Ahmed S.¹^ORCID,Abu-Musa Ahmad A.²,Moubarak Hosam³,Badawy Hebatallah A.⁴

Affiliation:

1. Faculty of Commerce, Cairo University, Cairo, Egypt

2. Accounting Department, Faculty of Commerce, Tanta University, Tanta, Egypt

3. Faculty of Business, Alexandria University, Alexandria, Egypt; Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology, Alexandria, Egypt

4. Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology, Alexandria, Egypt; Faculty of Business, Alexandria University, Alexandria, Egypt

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/10291954.2023.2279751

Reference84 articles.

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2. The utilisation of generalized audit software (GAS) by external auditors

3. AICPA. (2014 August). Reimagining auditing in a wired world. [AICPA White Paper]. Retrieved from https://us.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/whitepaper_blue_sky_scenario-pinkbook.pdf

4. Big Data and corporate reporting: impacts and paradoxes

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