This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

This paper discusses an overall framework of Big Data in accounting, setting the stage for
the ensuing collection of essays that presents the ongoing evolution of corporate data into …

The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

The nature of management accountants' responsibility is evolving from merely reporting
aggregated historical value to also including organizational performance measurement and …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

This study demonstrates a way of bringing an innovative data source, social media
information, to the government accounting information systems to support accountability to …

The ongoing digitization of the economy presents challenges and opportunities for the
auditing profession and requires both auditors and their clients to adapt. Against the …

Big Data analytics is the process of inspecting, cleaning, transforming, and modeling Big
Data to discover and communicate useful information and patterns, suggest conclusions …

Recent initiatives of the American Accounting Association (AAA) and the Association to
Advance Collegiate Schools of Business International (AACSB) have emphasized the …