Exploring the use of big data in auditing: evidence from external auditors in Portugal
Autor(a) principal: | |
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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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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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