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All Journal Jurnal Informasi dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Of Human And Education (JAHE)
Hendrawan, Henky
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession Hendrawan, Henky; Suwandi Ng; Rusiana Sari, Agustin; Azizi, Muhammad; Verawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2829

Abstract

The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines the challenges, opportunities, and implications of Big Data technology in the accounting profession. It explores how Big Data tools and techniques can improve data analysis, risk assessment, and fraud detection. However, the adoption of Big Data also presents challenges, such as data privacy concerns, the need for specialized skills, and the complexity of managing large datasets. This review highlights the current state of research in this field and provides insights into the future directions for incorporating Big Data in financial auditing. The findings underscore the necessity for continuous professional development and the adaptation of regulatory frameworks to fully harness the benefits of Big Data technology
Co-Authors Anastasia Putri, Juan Atmojo, Kunto Azizi, Muhammad Lathifah Lanonci Lenny Dermawan Sembiring Leuhery, Ferdy Rusiana Sari, Agustin Suprapto Suprapto Suwandi Ng Tridianty Sianipar, Ruth Verawaty Yenni Kurnia Gusti