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Big Data Analytics and Audit Quality: Evidence from Canada by Malik Abu Afifa; Yahya Marei; Isam Saleh; Othman Hussein Othman is a book available to read on EtoBox.

What is Big Data Analytics and Audit Quality: Evidence from Canada about?

This paper aims to understand better how Big Data and Big Data Analytics (BDA) affect professional judgement, audit performance and perceived audit quality in Canadian audit firms. Our findings are based on semi-structured interviews conducted with audit professionals firms. This research evidence suggests that auditors' skills and competence to perform engagement activities are assertively affected by BDA in audit methodology. Auditors benefit from being able to visualise audit evidence so they can use it to guide their professional judgement and decision making. We found evidence that the early stages of adopting data analytics and implementing are inefficient, but they save auditors' time as the tools get more familiarised. Finally, we documented that auditing professionals can use analytics to gain more insight into clients' business and offer them insights, which leads to confidence in clients.

Author

Malik Abu Afifa; Yahya Marei; Isam Saleh; Othman Hussein Othman

Publisher

Springer International Publishing AG

Published

2022

Language

EN

ISBN

9783031052576

Subjects

Technology, Science, Business