Contrary to Frey and Osborne's (2013) prediction that the accounting profession faces extinction, we argue that accountants can still create value in a world of big data analytics. To advance this argument, we provide a conceptual framework based on structured/unstructured data and problem...

Financial professionals need to understand blockchain in order to evaluate its impact on the profession (e.g., audit, tax, consulting), as well as the impact on the business of their clients (e.g., auditees, investors). Given that financial professionals do not want to become programmers,...