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Big Data and changes in audit technology: contemplating a research agenda

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  • George Salijeni
  • Anna Samsonova-Taddei
  • Stuart Turley

Abstract

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 22 interviews with individuals with significant experience in developing, implementing or assessing the impact of BDA in auditing, together with publicly available documents on BDA published within the audit field, the paper provides a holistic overview of BDA-related changes in audit practice. In particular, the paper focuses on three key aspects, namely the impact of BDA on the nature of the relationship between auditors and their clients; the consequences of the technology for the conduct of audit engagements and the common challenges associated with embedding BDA in the audit context. The study’s empirical findings are then used to establish an agenda of areas suitable for further research on the topic. The study is one of the first empirical accounts providing a perspective on the rise of BDA in auditing.

Suggested Citation

  • George Salijeni & Anna Samsonova-Taddei & Stuart Turley, 2019. "Big Data and changes in audit technology: contemplating a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 49(1), pages 95-119, January.
    • Handle: RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119
    DOI: 10.1080/00014788.2018.1459458
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    Cited by:

    1. Laila Dahabiyeh & Omar Mowafi, 2023. "Challenges of using RPA in auditing: A socio‐technical systems approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 76-86, April.
    2. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    4. Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.
    5. Sundström, Andreas, 2024. "AI in management control: Emergent forms, practices, and infrastructures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Jacqueline Birt & Maryam Safari & Vincent Bicudo de Castro, 2023. "Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4037-4063, December.
    7. Gabrielli, Gianluca & Magri, Carlotta & Medioli, Alice & Marchini, Pier Luigi, 2024. "The power of big data affordances to reshape anti-fraud strategies," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
    8. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
    9. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    10. Vitali, Sonia & Giuliani, Marco, 2024. "Emerging digital technologies and auditing firms: Opportunities and challenges," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    11. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    12. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    13. Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    14. Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
    15. Michael Kend & Lan Anh Nguyen, 2020. "Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession," Australian Accounting Review, CPA Australia, vol. 30(4), pages 269-282, December.
    16. Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin, 2024. "Development of a decision support system for client acceptance in independent audit process," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    17. Jackson, Denise & Allen, Christina, 2024. "Enablers, barriers and strategies for adopting new technology in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    18. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
    19. Jean Robert Kala Kamdjoug & Hyacinthe Djanan Sando & Jules Raymond Kala & Arielle Ornela Ndassi Teutio & Sunil Tiwari & Samuel Fosso Wamba, 2024. "Data analytics-based auditing: a case study of fraud detection in the banking context," Annals of Operations Research, Springer, vol. 340(2), pages 1161-1188, September.

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