Gepp, Adrian; Linnenluecke, Martina K.; O’Neill, … - In: Journal of Accounting Literature 40 (2018) 1, pp. 102-115
This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big...
