Big Data and Audit Evidence Page 1 JOURNAL OF EMERGING TECHNOLOGIES IN
ACCOUNTING American Accounting Association Vol. 12 DOI: 10.2308/jeta-10468 2015 pp …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

The commentaries in this forum on Big Data confront one of our profession's most pressing
challenges. How should we respond to Big Data? Big Data and business analytics now …

This paper considers the underlying procedures in big data and its various analytical tools
which accountants and auditors may have to use in internal and continuous auditing. It …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

In this article, I provide background regarding a hot topic in the public accounting profession:
the rise of big data and the related field of data analytics (DA). The tax and advisory …

This paper discusses an overall framework of Big Data in accounting, setting the stage for
the ensuing collection of essays that presents the ongoing evolution of corporate data into …

The use of data analytics in auditing is increasingly growing. The application of common
data analytics to audit engagements appears to be lagging behind other areas of practice …

Big Data is one of the most important developments in management practice today, with
arguing that it will fundamentally change business. states that “the market for Big Data will …

This study explores the most recent episode in the evolution of audit technology, namely the
incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on …