... implications Big Data has on audit judgment by addressing the issues of information overload, information relevance, pattern recognition, and ambiguity. We also discuss the challenges that auditors encounter when incorporating Big Data in audit analyses and the various analytical tools that are currently used...

..., as well as Big Data's impact on audit judgment and behavioral research. Both accounting academics and accounting practitioners will benefit from learning about the significant potential benefits of Big Data and the inevitable challenges and obstacles in the way of its utilization. Advanced accounting...