School of Business
Big data as complementary audit evidence
Document Type
Article
Abstract
In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.
Publication Title
Accounting Horizons
Publication Date
6-1-2015
Volume
29
Issue
2
First Page
431
Last Page
438
ISSN
0888-7993
DOI
10.2308/acch-51076
Keywords
audit evidence, big data
Repository Citation
Yoon, Kyunghee; Hoogduin, Lucas; and Zhang, Li, "Big data as complementary audit evidence" (2015). School of Business. 186.
https://commons.clarku.edu/faculty_school_of_management/186
