Tang, Jiali; Karim, Khondkar E. - In: Managerial Auditing Journal 34 (2019) 3, pp. 324-337
Purpose: This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards. Design/methodology/approach: The authors review the literature related to fraud, brainstorming sessions and Big Data, and propose a model that auditors can...