Auditor judgment and decision-making in big data environment: a proposed research framework
Purpose: The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptua...
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| Main Authors: | , , , , |
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| Format: | Article |
| Published: |
2022
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/43385/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099866954&doi=10.1108%2fARJ-04-2020-0078&partnerID=40&md5=6a4bb9dc2ab96571c8673365fb02fc7f |
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