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, the factors fostering or hindering such process and the action auditors take to legitimate BDA inside and...

Purpose – This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC)...