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Big data techniques in auditing research and practice: Current trends and future opportunities

Citations

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Cited by:

  1. Moath Abdelkarim Abu Al Rob & Mohd Nazli Mohd Nor & Zalailah Salleh, 2026. "Utilizing big data analytics in the selection and testing of journal entries and its impact on professional skepticism," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-11, December.
  2. Mohammed Alsaif & Duc Hong Thi Phan & Michael Kend & Mona Alharbi, 2025. "Emerging Technologies in External Audit and How They Are Challenging Auditors' Judgements and Decision‐Making Processes," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3347-3360, December.
  3. Liu, Ethan Xin & Dang, Lily, 2025. "Digital transformation and debt financing cost: A threefold risk perspective," Journal of Financial Stability, Elsevier, vol. 76(C).
  4. Adrian Gepp & Kuldeep Kumar & Sukanto Bhattacharya, 2024. "Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 1569-1588, June.
  5. Arafat Hamdy & Ahmed Diab & Aref M. Eissa, 2025. "Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries," IJFS, MDPI, vol. 13(1), pages 1-22, February.
  6. Borba, Rafael Lucas & de Paula Ferreira, Iuri Emmanuel & Bertucci Ramos, Paulo Henrique, 2024. "Addressing discriminatory bias in artificial intelligence systems operated by companies: An analysis of end-user perspectives," Technovation, Elsevier, vol. 138(C).
  7. Duncan, Keith & Gepp, Adrian & Craig, Justin & O'Neill, Helen, 2023. "Research ideas matter: Guidance for research students and early career researchers," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
  8. Jaya Kumar Shanmugam & Muhammad Hariz Hamid & Muslimah Mohd Jamil & Mohd Faizal Jamaludin & Marjan Mohd Noor, 2025. "Artificial Intelligence in Accounting and Finance: Redefining the Landscape – A Critical Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(8), pages 4016-4029, August.
  9. Chika Almalia Agisti & Annisa Nur Hanifah & Luthfiyyah Khaira Zahra & Agus Widarsono, 2026. "A Systematic Literature Review of Cybersecurity Audit Frameworks and Access Control Mechanisms in Information Systems: Trends and Challenges," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(5), pages 4929-4954, May.
  10. Federica De Santis, 2018. "Big Data e revisione contabile: uno studio esplorativo nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 129-154.
  11. 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).
  12. Sun, Guanglin & Ling, Zhencheng & Li, Yanru & Xie, Chang, 2025. "Artificial intelligence and financial fraud," Pacific-Basin Finance Journal, Elsevier, vol. 93(C).
  13. Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025. "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  14. Salonee Patel & Manan Shah, 2023. "A Comprehensive Study on Implementing Big Data in the Auditing Industry," Annals of Data Science, Springer, vol. 10(3), pages 657-677, June.
  15. Guo, Jiafeng & Yang, Luwei & Zhou, Xinhong & Jiang, Guoliang, 2025. "The impact of big data technology application on the technical efficiency of insurance firms: empirical evidence from Chinese insurers," Finance Research Letters, Elsevier, vol. 86(PF).
  16. Adriana Tiron-Tudor & Widad Atena Faragalla & Anca Pianoschi, 2025. "The role of the accountancy professionals in detecting and preventing fraud, in a digital landscape: a systematic literature review," Digital Finance, Springer, vol. 7(4), pages 745-786, December.
  17. Ha Nguyen, 2023. "Particle MCMC in forecasting frailty correlated default models with expert opinion," Papers 2304.11586, arXiv.org, revised Aug 2023.
  18. Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
  19. Yin, Lei & Sun, Guanglin & Kong, Tao, 2025. "Regional big data development and corporate financial fraud," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  20. J. Piet Hausberg & Kirsten Liere-Netheler & Sven Packmohr & Stefanie Pakura & Kristin Vogelsang, 2019. "Research streams on digital transformation from a holistic business perspective: a systematic literature review and citation network analysis," Journal of Business Economics, Springer, vol. 89(8), pages 931-963, December.
  21. HUY Pham Quang & PHUC Vu Kien, 2024. "Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?," Foundations of Management, Paradigm, vol. 16(1), pages 67-82.
  22. Jo, Eun Hye & Lee, Jung Wha (Jenny), 2024. "Audit committee personnel training and stock price crash risk," Finance Research Letters, Elsevier, vol. 67(PA).
  23. Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
  24. Sajead Mowafaq Alshdaifat & Mushtaq Yousif Alhasnawi & Esraa Esam Alharasis & Noor Hidayah Ab Aziz & Elina F. Hasan & Adetumilara Adebo, 2026. "Emerging technologies in accounting and finance field: A bibliometric review and agenda for future research," SN Business & Economics, Springer, vol. 6(1), pages 1-26, January.
  25. Francesco Notari & Maria Palazzo & Maria Antonella Ferri & Vincenzo Piluso, 2026. "Analysing labour market indicators in entrepreneurship: an automated R framework for integrating bibliometric and narrative analysis," International Entrepreneurship and Management Journal, Springer, vol. 22(1), pages 1-48, March.
  26. Thorsten Sellhorn, 2020. "Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen [Machine Learning and Empirical Accounting Research: Some Findings and Open Questions]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 49-69, March.
  27. Marilena Roxana Zuca, 2025. "Innovative Approach To Identifying Income Manipulation From Fraudulent Financial Situations Using The Beneish M-Score Model," Romanian Economic Business Review, Romanian-American University, vol. 20(4), pages 140-157, December.
  28. Török Réka Melinda, 2022. "Artificial intelligence algorithms applied in business and accounting," Timisoara Journal of Economics and Business, Sciendo, vol. 15(1), pages 73-90.
  29. 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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