Big Data as Complementary Audit Evidence

We thank Helen Brown-Liburd, Paul Byrnes, Paul Griffin, Eunice Hung, Hussein Issa, Alexander Kogan, John Peter Krahel, Brad Tuttle, Miklos Vasarhelyi, Arnold Wright, and anonymous reviewers for their valuable suggestions.

The information contained herein is of a general nature and is not intended to address the specific circumstances of any particular individual or entity.

This article represents the views of the authors only, and does not necessarily represent the views or professional advice of KPMG LLP or the American Accounting Association.