Affiliation:
1. Min Cao is an Assistant Professor at Rutgers, The State University of New Jersey, New Brunswick, Roman Chychyla is a Visiting Assistant Professor at the University of Miami, and Trevor Stewart is a retired Deloitte partner and a Senior Research Fellow at Rutgers, The State University of New Jersey.
Abstract
SYNOPSIS
Big Data analytics is the process of inspecting, cleaning, transforming, and modeling Big Data to discover and communicate useful information and patterns, suggest conclusions, and support decision making. Big Data has been used for advanced analytics in many domains but hardly, if at all, by auditors. This article hypothesizes that Big Data analytics can improve the efficiency and effectiveness of financial statement audits. We explain how Big Data analytics applied in other domains might be applied in auditing. We also discuss the characteristics of Big Data analytics, which set it apart from traditional auditing, and its implications for practical implementation.
Publisher
American Accounting Association
Cited by
212 articles.
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