Big Data Analytics in Financial Statement Audits

By M. Cao, Roman Chychyla, T. Stewart. 2015

350 citations recorded by the source corpus.

Subfields: Artificial Intelligence, Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/837daca8463dc161bb23da089a0dbb0093dc5565

How researchers see this paper

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

In Management Science and Operations Research

1. Najoua Elommal
2. Patricia Baudier
3. Lubica Hikkerova
4. Riadh Manita

Citations in the corpus

• The digital transformation of external audit and its impact on corporate governance (2020, background): “Some have studied the impact of digital on audit firms ‘performance or risk analysis (Krahel and Titera, 2015; Cao et al., 2015).”
• Big data techniques in auditing research and practice: Current trends and future opportunities (2018, neutral): “Cao et al. (2015) contend that big data can improve financial statement audits.”