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What is Understanding How Big Data Technologies Reconfigure The Nature and Organization of Financial Statement Audits A Sociomaterial Analysis about?

This study investigates how Big Data and Analytics (BDA) technologies are transforming financial statement audits by examining the interactions between auditors and these technologies. The findings reveal that BDA facilitates automation, enhances communication through visualization dashboards, and reshapes work relationships within audit firms. Overall, the research highlights the performative nature of BDA and its impact on audit processes and dynamics.

Author

officialhamyb

Language

EN