文章基本信息

标题：The Hype of Big Data Analytics and Auditors
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作者：Prem Lal Joshi ; Govindan Marthandan
期刊名称：EMAJ: Emerging Markets Journal
印刷版ISSN：2158-8708
出版年度：2018
卷号：8
期号：2
页码：1-4
DOI：10.5195/emaj.2018.153
语种：English
出版社：University Library System, University of Pittsburgh
其他摘要：In the era of fast-tracking digitization and unconventional big data analytics, business models are being reshaped and they impact auditing amongst auditors. This viewpoint paper takes into account the procedures underlying on big data and its analytics in driving the evolution of business and identifies some of the unresolved issues and concerns on auditors, especially in the context of cognitive tasks. The paper continues to focus on the current spate of discussions on big data and auditing profession. It explains the nature of big data and its characteristics as well as the output types. This paper also tries to find answers for what is new in it, how it assists the auditors along with some unresolved issues and concerns. Since big data analytics is the future, auditors need to reshape themselves in terms of skills and competencies to meet the emerging technological challenges.
其他关键词：Big Data;Big Data Analytics;Auditors;Unresolved Issues