This paper addresses information processing weaknesses and limitations that can impede
the effective use and analysis of Big Data in an audit environment. Drawing on the literature …

The concept of professional skepticism is pervasive throughout auditing standards, and
inspectors around the globe often identify a lack of skepticism as a root cause of audit …

This study investigates how the timing of the consideration of Big Data visualizations affects
an auditor's evaluation of evidence and professional judgments. In addition, we examine …

Audit practitioners, standards, and regulators continually emphasize the importance of
professional judgment in the audit of complex processes and financial estimates. Despite …

This manuscript reviews the external auditor judgment and decision making (JDM) literature
from the past decade by specific tasks in the auditing process. Decomposing the literature …

Prior research demonstrates that knowledge of unaudited balances biases auditors'
expectations during analytical procedures. What is less understood is how these biases …

This research tests for understanding of the theory of business risk auditing. Focusing on
process-level instead of entity-level business risk assessment, the study tests predictions for …

Many achievements using big data are recorded in the vast majority of industrial sectors,
accounting is no different, so big data is ubiquitous. The presence of big data within the …

We address calls to develop accountants' critical thinking skills by describing a pedagogy
based on Bloom's ([1956]. Taxonomy of educational objectives, handbook I: The cognitive …

Causal inference—that is, determining the “root cause (s)” of an observed anomaly—is one
of the most fundamental audit tasks. This study develops an analytical framework to formally …