Appelbaum, Deniz A.; Kogan, Alex; Vasarhelyi, Miklos A. - In: Journal of Accounting Literature 40 (2018) 1, pp. 83-101
There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical...