TECHNOLOGICAL INNOVATION IN ACCOUNTING AUDIT: IMPLICATIONS FOR AUDIT EFFICIENCY AND EFFECTIVENESS
Abstract
Full Text:
PDFReferences
Akinbowale, O.E., Mashigo, P., & Zerihun, M.F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2163560
Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big Data Analytics In Auditing And The Consequences For Audit Quality: A Study Using The Technology Acceptance Model (Tam). Corporate Governance And Organizational Behavior Review, 6(1), 64–78. Https://Doi.Org/10.22495/Cgobrv6i1p5
Albrecht, W. Steve, Chad O. Albrecht, Conan C. Albrecht, and Mark F. Zimbelman. (2012), Fraud Examination, 4th. Ed., South-Western, Cengange Learning.
Alpi, M.F. (2022). Role of Audit Delay: Profitability and solvency with company size as a moderator. LIABILITY Journal of Accounting Education
Briyan Efflin, B., & Akhmad Afnan, A. (2020). Fraud Detection: The Role of Big Data and Forensic Audit. UPI ASSET Research Accounting.
Chen, Y., Wu, Z., & Yan, H. (2022). A Full Population Auditing Method Based on Machine Learning. Sustainability (Switzerland), 14(24). https://doi.org/10.3390/su142417008
Cressey, DR 1953. Other People's Money. Montclair, NJ: Patterson Smith, 1- 300
Dagilienė, L., & Klovienė, L. (2019). Motivation to use big data and big data analytics in external auditing. Managerial Auditing Journal, 34(7), 750– 782. https://doi.org/10.1108/MAJ-01-2018-1773
Dasgupta, N. (2018). Practical big data analytics: Hands-on techniques to implement enterprise analytics and machine learning using Hadoop, Spark, NoSQL and R. Packt Publishing Ltd.
Dimitris Balios, Panagiotis Kotsilaras, Nikolaos Eriotis, & Dimitrios Vasiliou. (2020). Big Data, Data Analytics and External Auditing. Journal of Modern Accounting and Auditing, 16(5), 211–219. https://doi.org/10.17265/1548-6583/2020.05.002
Gartner. 2011. “Gartner Says Solving „Big Data‟ Challenge Involves More Than Just Managing Volumes of Data.” http://web.archive.org/web/20110710043533/%0Ahttp://www.gartner.com /it/page.jsp?id%0317319 16.
George, A. T. (2019). Big Data and Audit Technology Change: Reflecting on the Research. www.onlinedoctranslator.com
Handoko, BL, Rosita, A., Ayuanda, N., & Budiarto, AY (2022). The Impact of Big Data Analytics and Forensic Audit in Fraud Detection. 2022 12th International Workshop on Computer Science and Engineering, WCSE 2022, 67–71. https://doi.org/10.18178/wcse.2022.06.011
Hendriksen Van Breda, Michael F., E.S. (1992). Accounting theory. Irwin
Huang, F., No, W.G., Vasarhelyi, M.A., & Yan, Z. (2022). Audit data analytics, machine learning, and full population testing. Journal of Finance and Data Science, 8, 138–144. https://doi.org/10.1016/j.jfds.2022.05.002
Iwan., Sulistiyo, U., Diah, E., Rahayu, S., & Hidayat, S. (2022). The Influence Of Internal Audit, Risk Management, Whistleblowing System And Big Data Analytics On The Financial Crime Behavior Prevention. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2148363
Jatinigtyas, N. (2011). Analysis of Factors that Influence Fraud.
Kitchenham, B., & Charters, S. (2007). Guidelines for Performing Systematic Literature Reviews in Software Engineering (Version 2.3) EBSE Technical Report. Keele University and University of Durham.
Koreff, J., Weisner, M., & Sutton, S. G. (2021). Data analytics (AB) use in healthcare fraud audits. International Journal of Accounting Information Systems, 42. https://doi.org/10.1016/j.accinf.2021.100523
Koreff, J., Weisner, M., & Sutton, S. G. (2021). Data analytics (AB) use in healthcare fraud audits. International Journal of Accounting Information Systems, 42. https://doi.org/10.1016/j.accinf.2021.100523
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41. https://doi.org/10.1016/j.accinf.2021.100511
Methley, A.M., Campbell, S., Chew-Graham, C., McNally, R., & Cheraghi-Sohi, S. (2014). PICO, PICOS, and SPIDER: A comparative study of specificity and sensitivity in three search tools for qualitative systematic reviews. BMC Health Services Research, 14(1). https://doi.org/10.1186/s12913-014-0579-0
Mittal, P., Kaur, A., & Gupta, P. K. (2021). The Mediating Role Of Big Data To Influence Practitioners To Use Forensic Accounting For Fraud Detection. European Journal Of Business Science and Technology, 7(1), 47–58. https://doi.org/10.11118/ejobsat.2021.009
Nanja., Do Céu Alves, M., & Martins, I. (2021). The impacts of emerging technologies on accountants' roles and skills: Connecting to open innovation-a systematic literature review. In Journal of Open Innovation: Technology, Market, and Complexity (Vol. 7, Issue 3). MDPI AG. https://doi.org/10.3390/joitmc7030163
Oyewo, B., Ajibola, O., & Ajape, M. (2020). Characteristics of consulting companiesThe big diffusion of data analytics is related to the big diffusion of data analytics. https://www.emerald.com/insight/2515-964X.htm
Rialdy, Novien, et al. "Internal Audit Quality Measurement Model (Study of Internal Auditors in Private Companies, BUMD and BUMN in Medan City)." Ocean Journal of Economics and Business, vol. 11, no. 2, 2020, pp. 210-226, doi:10.33059/jseb.v11i2.2118.
Sanoran, K., & Ruangprapun, J. (2023). Initial Implementation of Data Analytics and Audit Process Management. Sustainability (Switzerland), 15(3). https://doi.org/10.3390/su15031766
Sayidah. M., Moerdianto, R., Pontoh, GT, & Mediaty, M. (2022). Implementation Of Big Data Analystics In Audit Practice In Companies: Literature Review. Eqien-Journal of Economics and Business, 11(1), 195-203.
Shamseer, L., Moher, D., Clarke, M., Ghersi, D., Liberati, A., Petticrew, M., Shekelle, P., Stewart, L.A., Altman, D.G., Booth, A., Chan, AW, Chang, S., Clifford, T., Dickersin, K., Egger, M., Gøtzsche, P.C., Grimshaw, J.M., Groves, T., Helfand, M., … Whitlock, E. (2015). Preferred reporting items for systematic review and meta-analysis protocols (prisma-p) 2015: Elaboration and explanation. BMJ (Online), 349(January), 1–25.
Sidek, ZM, and Meng, FJ (1996). Statistical sampling techniques for auditors. Journal of Information Technology, 8(2), 35- 41.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.
Soltani, Delgosah. , Heydari. , F. (2021). Explanation of Big Data Analytics in Banking: Four Phases of a Delphi Study.
Suzana, Norlaila. , Indra. , Sufawati. , Noryati. , I. (2022). Big Data Analytics Knowledge and Skills: What You Need as a 21st Century Accounting Graduate (Vol. 21). www.onlinedoctranslator.com
Tricco, AC et al. (2018). PRISMA Extension for Scoping Reviews (PRISMAScR): Checklist and Explanation. Ann International Medication, 169, 467–473
Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41. https://doi.org/10.1016/j.accinf.2021.10051
Refbacks
- There are currently no refbacks.