Big Data in Accounting: An Overview

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Critical analysis of Big Data challenges and analytical methods (2017, methodology): “Veracity feature measures the accuracy of data and its potential use for analysis (Vasarhelyi, Kogan, & Tuttle, 2015).”
Business intelligence & analytics in management accounting research: Status and future focus (2018, methodology): “Interestingly, the reviewed studies all used di ﬀ erent research methods, namely an experimental design (Lee et al., 2008), surveys (Elbashir et al., 2013; Hou, 2012), a case study (Deng and Chi, 2012), and organizational archival data (Eldenburg et al., 2010).”
The role of internet-related technologies in shaping the work of accountants: New directions for accounting research (2019, background): “D For instance, data from radio frequency identification chips can be used to verify inventory, and data from news articles, product discussion forums, and social networks may be useful to evaluate sales (Vasarhelyi et al., 2015; Yoon et al., 2015).”
The digital transformation of external audit and its impact on corporate governance (2020, background): “Vasarhelyi et al. (2015) have identi ﬁ ed for example that the adoption of digitalization and analytics is increasing for the internal audit environment when audit ﬁ rms (ex-ternal audit) have not moved at the same pace.”