Big data as complementary audit evidence

Kyunghee Yoon, Lucas Hoogduin, Li Zhang

Research output: Contribution to journalArticlepeer-review

148 Scopus citations


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 languageEnglish (US)
Pages (from-to)431-438
Number of pages8
JournalAccounting Horizons
Issue number2
StatePublished - Jun 2015
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Accounting


  • Audit evidence
  • Big data


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