Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A.; Yan, … - In: The Journal of finance and data science : JFDS 8 (2022), pp. 138-144
Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular … this big data era. One feasible solution is the usage of audit data analytics and machine learning to enable an analysis of … the entire population rather than a sample of the transactions. This paper presents an approach for applying audit data …