Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors |
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| Institution: | 1. Rutgers Business School, Department of Accounting & Information Systems, One Washington Park, Room 928, Newark, NJ 07102-3122, United States;2. Dept. of Accounting & Information Systems, College of Business & Economics, California State University, Northridge, 18111 Nordhoff Street, Northridge, CA 91330-8372, United States;1. Department of Accountancy, College of Commerce and Finance, Villanova University, Villanova, PA 19085-1678, United States;2. Department of Accounting, College of Business, Iowa State University, Ames, IA 50011-1350, United States;3. W.P. Carey School of Business, Arizona State University, Tempe, AZ 85287-3606, United States;1. Qatar University, Doha, Qatar;2. Department of Accounting and Information Systems, College of Business and Economics, Qatar University, Doha, Qatar |
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| Abstract: | With corporate investment in Big Data of $34 billion in 2013 growing to $232 billion through 2016 (Gartner 2012), the Big 4 accounting firms are aiming to be at the forefront of Big Data implementations. Notably, they see Big Data as an increasingly essential part of their assurance practice. We argue that while there is a place for Big Data in auditing, its application to auditing is less clear than it is in the other fields, such as marketing and medical research. The objectives of this paper are to: (1) provide a discussion of both the inhibitors of incorporating Big Data into financial statement audits; and (3) present a research agenda to identify approaches to ameliorate those inhibitors. |
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