Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions

By Helen L. Brown-Liburd, Hussein Issa, Danielle R. Lombardi. 2015

357 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/22c356ab0e5b804d536bb990561f7d69cf35cd18

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Ogan Yigitbasioglu
2. Najoua Elommal
3. Jodie Moll
4. Patricia Baudier
5. Helen L. Brown-Liburd
6. Ivy Munoko
7. Lubica Hikkerova
8. M. Vasarhelyi

In Management Information Systems

1. Ogan Yigitbasioglu
2. Hussein Issa
3. Ting Sun
4. Jodie Moll
5. M. Vasarhelyi
6. Horst Treiblmaier

In Management Science and Operations Research

1. Ivy Munoko
2. Helen L. Brown-Liburd
3. M. Vasarhelyi
4. Najoua Elommal
5. Patricia Baudier
6. Lubica Hikkerova
7. Ogan Yigitbasioglu
8. Riadh Manita

Citations in the corpus

• The Ethical Implications of Using Artificial Intelligence in Auditing (2020, background): “In the face of big data (relevant and irrelevant), intelligent systems can effectively point an auditor towards higher risk areas (Brown-Liburd et al. 2015).”
• The role of internet-related technologies in shaping the work of accountants: New directions for accounting research (2019, background): “These may be overcome by designing effective decision support systems (Brown-Liburd et al., 2015).”
• Big data techniques in auditing research and practice: Current trends and future opportunities (2018, unknown): “20 Brown-Liburd et al. (2015) examine the behavioral effects of big data on auditor judgement, and discuss issues such as information overload, information relevance, pattern recognition, and ambiguity. They conclude that adding big data techniques to the set of tools used in the audit process would”
• The digital transformation of external audit and its impact on corporate governance (2020, background): “Moreover, some researchers suggest that big data analysis influences the auditors’ behaviours regarding their judgments and decision making (Brown-Liburd et al., 2015) and support them in”
• Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation (2016, background): “…difficulty identifying relevant information and patterns and, consequently, lead to suboptimal audit judgment (Driver and Mock 1975; Chewning and Harrell 1990; Stocks and Harrell 1995; Alles, Kogan, and Vasarhelyi 2008; Alles, Brennan, Kogan, Vasarhelyi 2006; Brown-Liburd, Issa, and Lombardi 2015).”