Business analytics aims to enable organizations to make quicker, better, and more
intelligent decisions with the aim to create business value. To date, the major focus in the …

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 …

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its
activities and practices in relation to the digitalisation the organisation. This paper …

Decision making needs more support to gain momentum with increasing trend in big data
analytics. Conventionally, descriptive and predictive analytics supported the decision …

Data analytics has gathered a lot of attention during the last years. Although descriptive and
predictive analytics have become well-established areas, prescriptive analytics has just …

Purpose The purpose of this exploratory study is to better understand the interactions
between external auditors, their audit clients and audit regulators when considering the …

This paper aims to understand better how Big Data and Big Data Analytics (BDA) affect
professional judgement, audit performance and perceived audit quality in Canadian audit …

Digitalization is an interesting and timely topic which is actively discussed nowadays. Big
data & analytics, blockchain, artificial intelligence & robotic process automation are some of …

Prescriptive analytics has emerged as a technological driver in data-intensive enterprise
environments, as it tries to transform valuable insights into actionable recommendations and …

This study aims to objectively explore the relevance of big data issues that have developed
in the professional world to the best practices of the management accounting profession …