In the present computerized innovation period, it is significant for business endeavors to assemble a serious advantage to clients through distinctive administrations or responsiveness to dynamic business circumstance. Information or data like shopper opinions, experiences and sentiments on...

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...

Though big data analytics have a lot of potential to create value for accountants/auditors, data analytics are underutilized. The study examines the adoption of big data analytics by Internal Audit Function (IAF) given the challenges to the adoption. The results of the study suggest that data...