... testing Big Data exogenous data Substantive analytical procedures (SAPs) are defined as those that assess the risk of material misstatement for account balances or classes of transactions based on analyses of plausible relationships among both financial and nonfinancial data ( AICPA 2012...

...Anna M. Rose; Jacob M. Rose; Kristian Rotaru; Kerri-Ann Sanderson; Jay C. Thibodeau ABSTRACT We conduct experiments with Big 4 auditors and business students to investigate psychophysiological responses to Big Data visualizations and the effects of visualization techniques on auditor judgment...

... use by large numbers of users. This paper investigates a number of hypotheses about the use of the mobile app generated from both Hirschman's and Hammer's theories. mobile app cloud computing big data reengineering voice vs. exit Bos:311 open data layers of technology app confusion...

...A. Faye Borthick; Robin R. Pennington ABSTRACT Big Data and the data analytical software for analyzing it have developed far enough that some trends have emerged. People are clever. Leave them alone with resources and they will do interesting things with them, giving both intended and unintended...

...Esperanza Huerta; Scott Jensen ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role...

...Greg Richins; Andrea Stapleton; Theophanis C. Stratopoulos; Christopher Wong ABSTRACT Contrary to Frey and Osborne's (2013) prediction that the accounting profession faces extinction, we argue that accountants can still create value in a world of Big Data analytics. To advance this position, we...

...Anna M. Rose; Jacob M. Rose; Kerri-Ann Sanderson; Jay C. Thibodeau ABSTRACT This study investigates how the timing of the consideration of Big Data visualizations affects an auditor's evaluation of evidence and professional judgments. In addition, we examine whether the use of an intuitive...

...Uday S. Murthy; Guido L. Geerts ABSTRACT The term “Big Data” refers to massive volumes of data that grow at an increasing rate and encompass complex data types such as audio and video. While the applications of Big Data and analytic techniques for business purposes have received considerable...

... and data valuation studies by accounting scholars, the paper also identifies opportunities for research. Editor's note: Accepted by Roger S. Debreceny. Big Data data analytics data valuation intangible assets personal information privacy In this commentary, we argue that valuation...

... Accountants (IMA) and the Association of Chartered Certified Accountants (ACCA) describes the opportunity at the center of this storm ( The Futures Company 2013 ): Big data [and its associated analytical tools] will, over the next 5 to 10 years, create new opportunities for accountants and finance...