Construct · 1 fields · 1 citations

big data in auditing: a standalone construct

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big datain auditing1 CONSTRUCTBig data in auditingBROWN-LIBURD · AUDITING

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Auditing

the use of large, varied data sets in audits and the behavioral challenges they pose for auditor judgment, such as information overload.

In auditing, big data in auditing refers to the use of large, varied data sets in audits and the behavioral challenges they pose for auditor judgment, such as information overload. This meaning comes from Brown-Liburd (2015) in Accounting Horizons.[1]

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Nearby constructs

big data1 fields · 1 citationsanchor · a standalone constructinformation overload5 fields · 5 citationsjingle · one label, several overloadsinformation4 fields · 5 citationsjingle · one word, four constructs

References

  1. Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons, 29(2), 451-468. https://doi.org/10.2308/acch-51023

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