Harris, M. K., & Williams, L. T. (2020). Audit Quality Indicators: Perspectives from Non-Big Four Audit Firms and Small Company Audit Committees. Advances in Accounting, 50, Article ID: 100485.
https://doi.org/10.1016/j.adiac.2020.100485

has been cited by the following article:

• TITLE: Application Research of Big Data Technology in Audit Field

  AUTHORS: Guanfang Qiao

  KEYWORDS: Big Data, Technology, Audit, Application

  JOURNAL NAME: Theoretical Economics Letters, Vol.10 No.5, October 16, 2020

  ABSTRACT: The era of big data has brought great changes to various industries, and the innovative application effect of big data-related technologies also shows obvious advantages. The introduction and application of big data technology in the audit field also become the future development trend. Compared with the traditional mode of audit work, the application of big data technology can help to achieve more ideal results, which needs to promote the adaptive transformation and adjustment of audit work. This paper makes a brief analysis of the application of big data technology in audit field, which first introduces the characteristics of big data and its technical application, and then points out the new requirements for audit work in the era of big data, and finally discusses how to apply the big data technology in the audit field, hoping that it can be used for reference.