Auditor judgment and decision-making in big data environment: a proposed research framework

• Main Authors: Hamdam, Adli, Jusoh, Ruzita, Yahya, Yazkhiruni, Abdul Jalil, Azlina, Zainal Abidin, Nor Hafizah
• Format: Article
• Published: 2022
• Subjects: Business; Accounting. Bookkeeping
• 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

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...