Big data as complementary audit evidence

Kyunghee Yoon; Lucas Hoogduin; Li Zhang

doi:10.2308/acch-51076

Big data as complementary audit evidence

Kyunghee Yoon, Lucas Hoogduin, Li Zhang

Research output: Contribution to journal › Article › peer-review

175 Scopus citations

Abstract

In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.

Original language	English (US)
Pages (from-to)	431-438
Number of pages	8
Journal	Accounting Horizons
Volume	29
Issue number	2
DOIs	https://doi.org/10.2308/acch-51076
State	Published - Jun 2015
Externally published	Yes

All Science Journal Classification (ASJC) codes

Accounting

Keywords

Audit evidence
Big data

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10.2308/acch-51076

Cite this

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title = "Big data as complementary audit evidence",

abstract = "In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.",

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Big data as complementary audit evidence

Abstract

All Science Journal Classification (ASJC) codes

Keywords

Access to Document

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