Consequences of Big Data and formalization on accounting and auditing standards
John Peter Krahel and William R. Titera
| Year of publication: |
2015
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|---|---|
| Authors: | Krahel, John Peter ; Titera, William R. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 2, p. 409-422
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| Subject: | Big Data | accounting standards | auditing standards | materiality | continuous audit | Wirtschaftsprüfung | Financial audit | Big data | Prüfungsstandards | Auditing standards | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | IFRS | Jahresabschlussprüfung | Financial statement audit |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011304148