Document Type
Article
Publication Date
6-1-2015
Journal / Book Title
Accounting Horizons
Abstract
Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.
DOI
10.2308/acch-51070
MSU Digital Commons Citation
Zhang, Juan; Yang, Xiongsheng; and Appelbaum, Deniz, "Toward Effective Big Data Analysis in Continuous Auditing" (2015). Department of Accounting and Finance Faculty Scholarship and Creative Works. 132.
https://digitalcommons.montclair.edu/acctg-finance-facpubs/132
Published Citation
Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward effective big data analysis in continuous auditing. Accounting Horizons, 29(2), 469-476.