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Exploring the use of big data in auditing: a study of the Indian context
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| 5.08 MB | Adobe PDF |
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This study investigates the use of Big Data (BD) in auditing within an emerging economy;
India. The study employs semi-structured interviews, an online questionnaire, and literature
review to identify and analyze factors affecting the adoption of BD. The findings indicate that
auditors are still not using BD and face obstacles such as data privacy concerns, inadequate
support from the government, and financial constraints. Despite these challenges, Indian
society’s inclination towards innovation and analytical proficiency presents promising
prospects. The study recommends incorporating BD skills into auditing curricula and
implementing government initiatives, such as tax cuts and awareness campaigns.
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Palavras-chave
Auditing Awareness Big data Emerging economy Factors India Society