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Application of Data Analysis and Big Data in Auditing

In: Community Empowerment, Sustainable Cities, and Transformative Economies

Author

Listed:
  • Vahid Biglari

    (University of Newcastle Singapore)

  • Zahra Pourabedin

    (James Cook University)

Abstract

The rapid advancement in technology and increase in business information has challenged traditional auditing methods. This paper aims to review big data analysis and its integration in the audit process. The research uses secondary research to systematically review the literature on big data analysis in the accounting profession. The findings show that auditors rely on big data analysis tools to increase the depth and quality of their assurance services. Hence using big data analysis helps to promote legitimacy and social trust to auditing firms. Despite the relative growth of technology in the auditing profession and extensive research in the big data analysis field, there are not enough academic studies on big data analysis. This research is among the first to examine and clarify big data analysis in auditing and the challenges and opportunities that arise from it.

Suggested Citation

  • Vahid Biglari & Zahra Pourabedin, 2022. "Application of Data Analysis and Big Data in Auditing," Springer Books, in: Taha Chaiechi & Jacob Wood (ed.), Community Empowerment, Sustainable Cities, and Transformative Economies, pages 111-128, Springer.
    • Handle: RePEc:spr:sprchp:978-981-16-5260-8_8
    DOI: 10.1007/978-981-16-5260-8_8
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