文章基本信息

标题：Big Data Analytics for Business Intelligence in Accounting and Audit
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作者：Mui Kim Chu ; Kevin Ow Yong
期刊名称：Open Journal of Social Sciences
印刷版ISSN：2327-5952
电子版ISSN：2327-5960
出版年度：2021
卷号：09
期号：9
页码：42-52
DOI：10.4236/jss.2021.99004
语种：English
出版社：Scientific Research Publishing
摘要：Big data analytics represents a promising area for the accounting and audit professions. We examine how machine learning applications, data analytics and data visualization software are changing the way auditors and accountants work with their clients. We find that audit firms are keen to use machine learning software tools to read contracts, analyze journal entries, and assist in fraud detection. In data analytics, predictive analytical tools are utilized by both accountants and auditors to make projections and estimates, and to enhance business intelligence (BI). In addition, data visualization tools are able to complement predictive analytics to help users uncover trends in the business process. Overall, we anticipate that the technological advances in these various fields will accelerate in the coming years. Thus, it is imperative that accountants and auditors embrace these technological advancements and harness these tools to their advantage.
关键词：Data Analytics;Machine Learning;Data Visualization;Audit Analytics