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Keywords: continuous auditing
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Journal Articles
Accounting Horizons (2015) 29 (2): 469–476.
Published: 01 June 2015
...Juan Zhang; Xiongsheng Yang; Deniz Appelbaum SYNOPSIS Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five...