Journal Article10.48165/sajssh.2024.5109
Big Data and Audit Quality: Theoretical Study
Zakaria Hima,Wan Sallha Yusoff,Ummi Naiemah Saraih +2 more
2
TL;DR: It is asserted that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context.
read more
Abstract: This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context.
read more
Chat with Paper
AI Agents for this Paper
Find similar papers on Google Scholar, PubMed and Arxiv
Write a critical review of this paper
Analyze citations of this paper to find unaddressed research gaps
Citations
Big Data and Audit Quality: Theoretical Study
Zakaria Hima,Wan Sallha Yusoff,Ummi Naiemah Saraih +2 more
TL;DR: It is asserted that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context.
2
Knowledge mapping analysis of situational awareness and aviation: a bibliometric study
Nuno Moura Lopes,Manuela Aparício,Fátima Trindade Neves +2 more
References
Auditor size and audit quality
TL;DR: In this paper, the authors argue that audit quality is not independent of audit firm size, even when auditors initially possess identical technological capabilities, and when incumbent auditors earn client-specific quasi-rents, auditors with a greater number of clients have more to lose by failing to report a discovered breach in a particular client's records.
6.3K
•Book
Big data: The next frontier for innovation, competition, and productivity
James Manyika
- 13 May 2011
TL;DR: The amount of data in the authors' world has been exploding, and analyzing large data sets will become a key basis of competition, underpinning new waves of productivity growth, innovation, and consumer surplus, according to research by MGI and McKinsey.
6K
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
TL;DR: In this paper, the authors point out that the quality of earnings is a function of the firm's fundamental performance and suggest that the contribution of a firms fundamental performance to its earnings quality is suggested as one area for future work.
3.4K
A Review of Archival Auditing Research
Mark L. DeFond,Jieying Zhang +1 more
TL;DR: In this article, the authors define higher audit quality as greater assurance of high financial reporting quality, and they provide a framework for systematically evaluating their unique strengths and weaknesses, including the role of auditor and client competency in driving audit quality.
2K
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
TL;DR: In this article, the authors examined whether differences in proxies for audit quality between Big 4 and non-Big 4 audit firms could be a reflection of their respective clients' characteristics, and they found that the effects of Big 4 auditors are insignificantly different from those of non-big four auditors with respect to the three audit quality proxies.
1.1K