The commentaries in this forum on Big Data confront one of our profession's most pressing challenges. How should we respond to Big Data? Big Data and business analytics now permeate almost all aspects of major companies' decision making and business strategies. A large U.S. company, for example,...

This study explores the most recent episode in the evolution of audit technology, namely the incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on twenty-two interviews with individuals with significant experience in developing, implementing or assessing the...

Accounting professors, students and many auditors need readily available, non-proprietary training material on audit data analytics (ADA). This need was identified at the panel discussion on data analytics at the AAA meeting in San Diego (August 2017). Several attendees stated that they need...