Big Data and Audit Evidence

Brown-Liburd, Helen; Vasarhelyi, Miklos A.

doi:10.2308/jeta-10468

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Research Article| December 01 2015

Big Data and Audit Evidence

Helen Brown-Liburd;

Helen Brown-Liburd

Rutgers, The State University of New Jersey, Newark

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Miklos A. Vasarhelyi

Rutgers, The State University of New Jersey, Newark

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Author & Article Information

Corresponding Author: Miklos A. VasarhelyiEmail: [email protected]

The authors are thankful for comments received from Pei Li, Jun Dai, Fei Qi Huang, and at workshops at Itau Unibanco and the Rutgers Business School at Rutgers, The State University of New Jersey. The help from Ms. Qiao Li and Sophia (Ting) Sun, as well as the suggestions of JP Krahel, were very much appreciated.

Supplemental material can be accessed by clicking the link in Appendix A.

Online ISSN: 1558-7940

Print ISSN: 1554-1908

American Accounting Association

2015

Journal of Emerging Technologies in Accounting (2015) 12 (1): 1–16.

https://doi.org/10.2308/jeta-10468

ABSTRACT

This editorial aims to create a dialogue regarding research to advance audit thinking in light of the new evolving data environment. A “Special Topic” issue is being planned for JETA in 2017.

American Accounting Association

2015

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