The convergence of big data and accounting: innovative research opportunities

Ibrahim, Awad Elsayed Awad; Elamer, Ahmed A.; Ezat, Amr Nazieh

doi:10.1016/j.techfore.2021.121171

Cited by 46 publications

(29 citation statements)

References 67 publications

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“…Big Data Analytics has acquired wide consideration from both scholarly community and industry as the interest for understanding patterns in huge datasets increments. Late improvements in sensor organizations, digital actual frameworks, and the pervasiveness of the Internet of Things (IoT) have expanded the assortment of information (counting medical services, web-based media, shrewd urban communities, horticulture, money, schooling, and that's only the tip of the iceberg) to a tremendous scope [1].…”

Section: Open Accessmentioning

confidence: 99%

Handling Uncertainty, Noise and Fake News Problem in Big Data

Singh

2022

J. Appl. Sci. Educ.

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A tremendous store of terabytes of information is produced every day from present-day data frameworks and computerized innovations. Examination of this monstrous information requires plenty of endeavors at different levels to separate information for dynamic. In a computerized world, information is created from different sources and the quick progress from advanced advances has prompted the development of Big Data. It furnishes a transformative leap forward in many fields with an assortment of enormous datasets. As a rule, it alludes to the assortment of enormous and complex datasets which are hard to handle utilizing conventional data set administration apparatuses or information handling applications. The majority of the introduced approaches in information mining are not normally ready to deal with the enormous datasets effectively. The critical issue in the examination of Big Data is the absence of coordination between information base frameworks just as with investigation instruments like information mining and factual examination. These difficulties by and large emerge when we wish to perform information disclosure and portrayal for its viable applications. A crucial issue is how to quantitatively portray the fundamental qualities of Big Data. There is a requirement for epistemological ramifications in portraying information upheaval. Also, the review on the intricacy hypothesis of Big Data will assist with understanding fundamental attributes and arrangement of complicated examples in Big Data, improve its portrayal, improve information reflection, and guide the plan of registering models and calculations on Big Data.

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Section: Open Accessmentioning

confidence: 99%

Handling Uncertainty, Noise and Fake News Problem in Big Data

Singh

2022

J. Appl. Sci. Educ.

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“…There is currently no agreed-upon theory that explains BDA. The technology acceptance model (Davis, 1989), the theory of planned behavior (Ajzen, 1991), the diffusion of innovation theory (Rogers et al , 2008), the institutional theory (Tina Dacin et al , 2002) and the agency theory are just a few examples (Ibrahim et al , 2022). For many reasons, we use agency theory to explain our model.…”

Section: Theoretical Framework Literature Review and Hypotheses Devel...mentioning

confidence: 99%

“…Likewise, with large number of board members and large amount of data in the business, the time for debate will grow, which may in turn increase the time required to improve auditing process. With respect to board size and disclosure, Ibrahim et al (2022) argued that agency theory can be extended to incorporate BD technology to improve disclosure quality, thus reducing information asymmetry. Samaha et al (2012) proposed that Egyptian corporations with bigger board size have more extensiveness of corporate internet reporting IJAIM 31,1 (CIR) practices.…”

Section: Board Governancementioning

confidence: 99%

Board governance and audit report lag in the light of big data adoption: the case of Egypt

Ahmed

El-Halaby²,

Albitar³

2022

IJAIM

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Purpose This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL). Design/methodology/approach This study uses data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. This study applies content analysis approach to measure the level of BDA. This study uses ordinary least squares, structure equation modelling and principal component analysis to investigate the relationship between BG, BDA and ARL. Findings The findings indicate that BDA can be used as a predictor of ARL for companies listed on the Egyptian stock exchange. The results show that board diversity has a significant effect on ARL when BDA is used as a mediator. Research limitations/implications This study only includes technology, telecommunications and health-care industries in the sample. Practical implications This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries such as Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication. Originality/value This paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.

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“…The development of digital technology – particularly big data, AI and blockchain – provides several opportunities and challenges to accounting and auditing (Al-Htaybat and von Alberti-Alhtaybat, 2017; Li et al , 2020; Kokina and Blanchette, 2019; Tiberius and Hirth, 2019). Ibrahim et al (2021) emphasized the significant coverage between big data and accounting. Big data improves several auditing and accounting tools that rely on data, such as performance measurement, audit evidence and financial reports (Ibrahim et al , 2021).…”

Section: Introductionmentioning

confidence: 99%

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China

Rahman

Ziru²

2022

IJAIM

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Purpose This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ). Design/methodology/approach Data of Chinese A-share firms listed on the primary board of the Shanghai and Shenzhen stock exchanges from 2011 to 2019 are taken as the sample. All the data are obtained from the China Stock Market and Accounting Research. Clients’ digitalization is determined using the keywords “AI technology,” “blockchain,” “cloud computing,” “big data technology” and “digital technology.” Auditor firm’s digital expertise is determined by the proportion of higher IT expertise. As the proxy for AQ, this study uses audit fees, given that its quantum reflects the effort auditors expend that in turn affects the AQ. Findings A fixed-effect regression model shows that clients with high digitalization attain AQ. This study also finds a significant and positive coefficient of audit fees, indicating that AQ is high in the same situation if an audit firm’s IT is mature and developed. Furthermore, results confirm the moderating effect of clients’ digitalization and auditors’ expertise and on AQ. Auditors’ expertise in IT mitigates the audit risk and increase AQ. Originality/value Findings can enhance AQ and corporate governance literature by clarifying how external audits must evolve through digitalization and incorporating newly developed digital tools such as big data, analytics, artificial intelligence and robotic process automation. This study also provides important insights regarding how the development of new digital tools allow the audit profession to perform as a corporate governance mechanism.

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The convergence of big data and accounting: innovative research opportunities

Cited by 46 publications

References 67 publications

Handling Uncertainty, Noise and Fake News Problem in Big Data

Handling Uncertainty, Noise and Fake News Problem in Big Data

Board governance and audit report lag in the light of big data adoption: the case of Egypt

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China

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