Purpose This study conducts a systematic review using 452 academic and industry articles
from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors …

The use of data analytics in auditing is increasingly growing. The application of common
data analytics to audit engagements appears to be lagging behind other areas of practice …

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 …

Purpose This paper aims to explore organisational intentions to use Big Data and Big Data
Analytics (BDA) in external auditing. This study conceptualises different contingent …

Blockchain and smart contracts are evolving business practices by enhancing efficiencies
and transparency in the value chain. The fusion of these innovations is also likely to …

This study explores the use of audit data analytics (ADA) in current audit practice. First, we
interviewed the heads of professional practice of five international public accounting firms in …

Purpose This paper aims to discuss the application of Big Data analytics to the
brainstorming session in the current auditing standards. Design/methodology/approach The …

ABSTRACT The importance of Big Data and Artificial Intelligence in the fields of accounting
and auditing is beyond doubt. However, to date, the influence of these technologies on …

Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in
financial auditing, focusing on the process of producing legitimacy around these techniques …

In this research, we often refer to seminal paper,“Bitcoin: A Peer-to-Peer Electronic Cash
System,” to consider his proposed abstracted characteristics and how auditors could look at …