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Big Data Analytics for Business Intelligence in Accounting and Audit
2021
Open Journal of Social Sciences
Big data analytics represents a promising area for the accounting and audit professions. We examine how machine learning applications, data analytics and data visualization software are changing the way auditors and accountants work with their clients. We find that audit firms are keen to use machine learning software tools to read contracts, analyze journal entries, and assist in fraud detection. In data analytics, predictive analytical tools are utilized by both accountants and auditors to
doi:10.4236/jss.2021.99004
fatcat:mf7cv6pjszhnbbqn27pcic5yi4