Big Data and Audit Quality: Theoretical Study

Zakaria Hima; Wan Sallha Yusoff; Ummi Naiemah binti Saraih

doi:10.48165/sajssh.2024.5109

Authors

Zakaria Hima PhD student at Faculty of Applied & Human Sciences, Universiti Malaysia Perlis, Malaysia.
Wan Sallha Yusoff Senior lecturer in Faculty of Applied & Human Sciences, Universiti Malaysia Perlis, Malaysia.
Ummi Naiemah binti Saraih Senior lecturer in Faculty of Applied & Human Sciences, Universiti Malaysia Perlis, Malaysia.

DOI:

https://doi.org/10.48165/sajssh.2024.5109

Keywords:

Big data application, accounting, auditing, audit quality, information technology, information technology audit quality

Abstract

This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context.

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