Big Data and Analytics in the Modern Audit Engagement: Research Needs

By Deniz Appelbaum, Alexander Kogan, M. Vasarhelyi. 2017

411 citations recorded by the source corpus.

Subfields: Artificial Intelligence, Information Systems, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/6ef71db293160a0e0a1a66d787f9242d99555370

How researchers see this paper

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

In Artificial Intelligence

1. Ting Sun
2. Hussein Issa
3. M. Vasarhelyi

In Information Systems

1. M. Vasarhelyi
2. Ting Sun
3. Hussein Issa

In Management Information Systems

1. Hussein Issa
2. Ting Sun
3. M. Vasarhelyi

Citations in the corpus

• Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation (2016, methodology): “…exogenous data, automatic audit analytics being applied to a continuous data flow, audit by exception (ABE) (Vasarhelyi and Halper 1991; Issa 2013; Appelbaum, Kogan, and Vasarhelyi 2016), and a wide set of ‘‘modern audit assertions’’ relative to risks, controls, and data being frequently examined.”