Big Data and Audit Quality: Theoretical Study

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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Published

2024-02-04

Issue

Vol. 5 No. 1 (2024): South Asian Journal of Social Sciences and Humanities (Feb) 2024

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Articles

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How to Cite

Hima, Z., Yusoff, W.S., & Saraih, U.N. binti. (2024). Big Data and Audit Quality: Theoretical Study. South Asian Journal of Social Sciences and Humanities, 5(1), 144–160. https://doi.org/10.48165/sajssh.2024.5109
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