The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid
This research mainly aimed at recognizing the extent of big data analysis by external auditors. Semi- structured interviews were conducted with 18 external auditors to answer the research question. Utilizing computerized analysis of text, we applied a coding procedure to the scripts using the NVivo...
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Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2024
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my.uitm.ir.935992024-09-24T04:13:47Z https://ir.uitm.edu.my/id/eprint/93599/ The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid mar Ismail, Iyad Abdul Hamid, Fathilatul Zakimi Auditing. Auditors QA Mathematics This research mainly aimed at recognizing the extent of big data analysis by external auditors. Semi- structured interviews were conducted with 18 external auditors to answer the research question. Utilizing computerized analysis of text, we applied a coding procedure to the scripts using the NVivo Programme. Our findings showed the availability of big data and big data analysis usage by external auditors in Palestine. The results also revealed a series of auditing procedures in order to improve external auditing techniques, which leads to a high-quality audit process. This research is crucial for auditing firms by providing insights into their mechanisms used by auditing firms to identify the most important strategies that help in achieving a competitive audit quality. From both academic and professional perspectives, these results aim to instruct business colleges and auditing institutions to develop techniques for external auditors, in order to apply big data analysis. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/93599/2/93599.pdf The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid. (2024) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 23 (1): 5. pp. 133-164. ISSN 2550-1895 |
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Auditing. Auditors QA Mathematics Ismail, Iyad Abdul Hamid, Fathilatul Zakimi The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
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This research mainly aimed at recognizing the extent of big data analysis by external auditors. Semi- structured interviews were conducted with 18 external auditors to answer the research question. Utilizing computerized analysis of text, we applied a coding procedure to the scripts using the NVivo Programme. Our findings showed the availability of big data and big data analysis usage by external auditors in Palestine. The results also revealed a series of auditing procedures in order to improve external auditing techniques, which leads to a high-quality audit process. This research is crucial for auditing firms by providing insights into their mechanisms used by auditing firms to identify the most important strategies that help in achieving a competitive audit quality. From both academic and professional perspectives, these results aim to instruct business colleges and auditing institutions to develop techniques for external auditors, in order to apply big data analysis. |
format |
Article |
author |
Ismail, Iyad Abdul Hamid, Fathilatul Zakimi |
author_facet |
Ismail, Iyad Abdul Hamid, Fathilatul Zakimi |
author_sort |
Ismail, Iyad |
title |
The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
title_short |
The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
title_full |
The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
title_fullStr |
The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
title_full_unstemmed |
The extent of big data analysis by external auditors: a study of practices and prospects in Palestine / Iyad Ismail and Fathilatul Abdul Hamid |
title_sort |
extent of big data analysis by external auditors: a study of practices and prospects in palestine / iyad ismail and fathilatul abdul hamid |
publisher |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam |
publishDate |
2024 |
url |
https://ir.uitm.edu.my/id/eprint/93599/2/93599.pdf https://ir.uitm.edu.my/id/eprint/93599/ |
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