Exploring the use of big data in auditing: evidence from external auditors in Portugal

Detalhes bibliográficos
Autor(a) principal: Aboobakar, Adil Jamil
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/132571
Resumo: This Work Project provides evidence of the use of Big Data in auditing in Big 4and non-Big 4auditfirms in Portugal. Based on five interviews and a questionnaire submitted to 46 auditors, the research concludes that auditors value the use of Big Data in auditing, although they confuse the concept of Big Data with Data Analytics and are not yet fully utilising it. Lack of knowledge on the subject is an obstacle as is resistance to change. The research recommends leadership commitment and increase in education about Big Data as key drivers to ease its use in auditing.
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spelling Exploring the use of big data in auditing: evidence from external auditors in PortugalAuditingPortugalBig dataData analyticsDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project provides evidence of the use of Big Data in auditing in Big 4and non-Big 4auditfirms in Portugal. Based on five interviews and a questionnaire submitted to 46 auditors, the research concludes that auditors value the use of Big Data in auditing, although they confuse the concept of Big Data with Data Analytics and are not yet fully utilising it. Lack of knowledge on the subject is an obstacle as is resistance to change. The research recommends leadership commitment and increase in education about Big Data as key drivers to ease its use in auditing.Ferreira, LeonorRUNAboobakar, Adil Jamil2023-09-07T00:31:10Z2021-09-172021-09-072021-09-17T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/132571TID:202837777enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:11:13Zoai:run.unl.pt:10362/132571Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:47:30.971505Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Exploring the use of big data in auditing: evidence from external auditors in Portugal
title Exploring the use of big data in auditing: evidence from external auditors in Portugal
spellingShingle Exploring the use of big data in auditing: evidence from external auditors in Portugal
Aboobakar, Adil Jamil
Auditing
Portugal
Big data
Data analytics
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Exploring the use of big data in auditing: evidence from external auditors in Portugal
title_full Exploring the use of big data in auditing: evidence from external auditors in Portugal
title_fullStr Exploring the use of big data in auditing: evidence from external auditors in Portugal
title_full_unstemmed Exploring the use of big data in auditing: evidence from external auditors in Portugal
title_sort Exploring the use of big data in auditing: evidence from external auditors in Portugal
author Aboobakar, Adil Jamil
author_facet Aboobakar, Adil Jamil
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Aboobakar, Adil Jamil
dc.subject.por.fl_str_mv Auditing
Portugal
Big data
Data analytics
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Auditing
Portugal
Big data
Data analytics
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This Work Project provides evidence of the use of Big Data in auditing in Big 4and non-Big 4auditfirms in Portugal. Based on five interviews and a questionnaire submitted to 46 auditors, the research concludes that auditors value the use of Big Data in auditing, although they confuse the concept of Big Data with Data Analytics and are not yet fully utilising it. Lack of knowledge on the subject is an obstacle as is resistance to change. The research recommends leadership commitment and increase in education about Big Data as key drivers to ease its use in auditing.
publishDate 2021
dc.date.none.fl_str_mv 2021-09-17
2021-09-07
2021-09-17T00:00:00Z
2023-09-07T00:31:10Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/132571
TID:202837777
url http://hdl.handle.net/10362/132571
identifier_str_mv TID:202837777
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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