大数据审计：理论框架、研究进展与未来展望 -- 上海财经大学期刊社

1 黄佳佳, 李鹏伟, 徐超. 面向智慧审计的思维变革与审计平台构建研究[J]. 审计研究, 2023, (5): 11-20. DOI:10.3969/j.issn.1002-4239.2023.05.003

2 林斌, 林红, 孟小涵, 等. 基于大数据驱动范式的政策跟踪审计模型及其应用研究[J]. 审计研究, 2023, (1): 17-26. DOI:10.3969/j.issn.1002-4239.2023.01.004

3 刘国城, 王会金. 大数据审计平台构建研究[J]. 审计研究, 2017, (6): 36-41. DOI:10.3969/j.issn.1002-4239.2017.06.006

4 刘星, 牛艳芳, 唐志豪. 关于推进大数据审计工作的几点思考[J]. 审计研究, 2016, (5): 3-7.

5 彭冲, 胡重辉, 陈希晖. 大数据环境下的数据式绩效审计模式研究——以x市智慧停车规划与管理项目绩效审计为例[J]. 审计研究, 2018, (2): 24-31. DOI:10.3969/j.issn.1002-4239.2018.02.005

6 秦荣生. 大数据、云计算技术对审计的影响研究[J]. 审计研究, 2014, (6): 23-28.

7 秦荣生. 数据导向审计体系构建: 风险模型、方法体系与实现路径[J]. 审计研究, 2023, (5): 3-10. DOI:10.3969/j.issn.1002-4239.2023.05.002

8 王彪华. 大数据审计理论与实践研讨会综述[J]. 审计研究, 2020, (2): 52-56. DOI:10.3969/j.issn.1002-4239.2020.02.008

9 吴秋生, 郭檬楠. 国家审计督促国企资产保值增值的功能及其实现路径——基于十九大关于国企与审计管理体制改革要求的研究[J]. 审计与经济研究, 2018, 33(5): 12-20. DOI:10.3969/j.issn.1004-4833.2018.05.002

10 谢志华, 程恺之. 新技术与审计方法的变革[J]. 审计研究, 2023, (1): 3-11. DOI:10.3969/j.issn.1002-4239.2023.01.002

11 章轲, 张冬霁, 梁轩瑞, 等. 大数据审计中要做到的“三个把握”[J]. 审计研究, 2018, (5): 30-34. DOI:10.3969/j.issn.1002-4239.2018.05.005

12 张庆龙, 邢春玉, 芮柏松, 等. 新一代内部审计: 数字化与智能化[J]. 审计研究, 2020, (5): 113-121. DOI:10.3969/j.issn.1002-4239.2020.05.014

13 张雯, 杨奥, 张敏. 大数据技术在会计师事务所中的应用现状研究——基于会计师事务所的调查[J]. 中国注册会计师, 2023, (12): 53-61.

14 张永杰, 罗忠莲. 养老基金云审计系统的构建[J]. 审计研究, 2017, (3): 45-52. DOI:10.3969/j.issn.1002-4239.2017.03.007

15 郑伟, 张立民, 杨莉. 试析大数据环境下的数据式审计模式[J]. 审计研究, 2016, (4): 20-27.

16 Al-Ghanem W, Hegazy M. An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait[J]. Eurasian Business Review, 2011, 1(1): 73-90. DOI:10.14208/BF03353799

17 Alles M, Gray G L. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors[J]. International Journal of Accounting Information Systems, 2016, 22: 44-59. DOI:10.1016/j.accinf.2016.07.004

18 Appelbaum D. Securing big data provenance for auditors: The big data provenance black box as reliable evidence[J]. Journal of Emerging Technologies in Accounting, 2016, 13(1): 17-36. DOI:10.2308/jeta-51473

19 Appelbaum D, Kogan A, Vasarhelyi M A. Big data and analytics in the modern audit engagement: Research needs[J]. Auditing: A Journal of Practice & Theory, 2017, 36(4): 1-27.

20 Appelbaum D, Showalter D S, Sun T, et al. A framework for auditor data literacy: A normative position[J]. Accounting Horizons, 2021, 35(2): 5-25. DOI:10.2308/HORIZONS-19-127

21 Appelbaum D A, Kogan A, Vasarhelyi M A. Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics[J]. Journal of Accounting Literature, 2018, 40(1): 83-101. DOI:10.1016/j.acclit.2018.01.001

22 Baldwin A A, Brown C E, Trinkle B S. Opportunities for artificial intelligence development in the accounting domain: The case for auditing[J]. Intelligent Systems in Accounting, Finance and Management, 2006, 14(3): 77-86.

23 Barr-Pulliam D, Brown-Liburd H L, Munoko I. The effects of person-specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature[J]. Journal of International Financial Management & Accounting, 2022, 33(2): 337-374.

24 Brown-Liburd H, Issa H, Lombardi D. Behavioral implications of big data's impact on audit judgment and decision making and future research directions[J]. Accounting Horizons, 2015, 29(2): 451-468. DOI:10.2308/acch-51023

25 Cao M, Chychyla R, Stewart T. Big data analytics in financial statement audits[J]. Accounting Horizons, 2015, 29(2): 423-429. DOI:10.2308/acch-51068

26 Chang C J, Luo Y. Data visualization and cognitive biases in audits[J]. Managerial Auditing Journal, 2021, 36(1): 1-16. DOI:10.1108/MAJ-08-2017-1637

27 Chiu T, Jans M. Process mining of event logs: A case study evaluating internal control effectiveness[J]. Accounting Horizons, 2019, 33(3): 141-156. DOI:10.2308/acch-52458

28 Christ M H, Emett S A, Summers S L, et al. Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures[J]. Review of Accounting Studies, 2021, 26(4): 1323-1343. DOI:10.1007/s11142-020-09574-5

29 Colombo T, Fröning H, Garcìa P J, et al. Optimizing the data-collection time of a large-scale data-acquisition system through a simulation framework[J]. The Journal of Supercomputing, 2016, 72(12): 4546-4572. DOI:10.1007/s11227-016-1764-1

30 Commerford B P, Dennis S A, Joe J R, et al. Man versus machine: Complex estimates and auditor reliance on artificial intelligence[J]. Journal of Accounting Research, 2022, 60(1): 171-201. DOI:10.1111/1475-679X.12407

31 Cooper L A, Holderness Jr D K, Sorensen T L, et al. Robotic process automation in public accounting[J]. Accounting Horizons, 2019, 33(4): 15-35. DOI:10.2308/acch-52466

32 Dagilienė L, Klovienė L. Motivation to use big data and big data analytics in external auditing[J]. Managerial Auditing Journal, 2019, 34(7): 750-782. DOI:10.1108/MAJ-01-2018-1773

33 Dzuranin A C, Mălăescu I. The current state and future direction of it audit: Challenges and opportunities[J]. Journal of Information Systems, 2016, 30(1): 7-20. DOI:10.2308/isys-51315

34 Earley C E. Data analytics in auditing: Opportunities and challenges[J]. Business Horizons, 2015, 58(5): 493-500. DOI:10.1016/j.bushor.2015.05.002

35 Eberhard K. The effects of visualization on judgment and decision-making: A systematic literature review[J]. Management Review Quarterly, 2023, 73(1): 167-214. DOI:10.1007/s11301-021-00235-8

36 El-Adaileh N A, Foster S. Successful business intelligence implementation: A systematic literature review[J]. Journal of Work-Applied Management, 2019, 11(2): 121-132. DOI:10.1108/JWAM-09-2019-0027

37 Fan W F, Geerts F, Tang N, et al. Conflict resolution with data currency and consistency[J]. Journal of Data and Information Quality (JDIQ), 2014, 5(1-2): 6.

38 Ferraz C, Finan F. Electoral accountability and corruption: Evidence from the audits of local governments[J]. American Economic Review, 2011, 101(4): 1274-1311. DOI:10.1257/aer.101.4.1274

39 Gan Q Q, Wang X M, Li J W, et al. Enabling online/offline remote data auditing for secure cloud storage[J]. Cluster Computing, 2021, 24(4): 3027-3041. DOI:10.1007/s10586-021-03303-6

40 Gepp A, Linnenluecke M K, O'Neill T J, et al. Big data techniques in auditing research and practice: Current trends and future opportunities[J]. Journal of Accounting Literature, 2018, 40(1): 102-115. DOI:10.1016/j.acclit.2017.05.003

41 Han H D, Shiwakoti R K, Jarvis R, et al. Accounting and auditing with blockchain technology and artificial intelligence: A literature review[J]. International Journal of Accounting Information Systems, 2023, 48: 100598. DOI:10.1016/j.accinf.2022.100598

42 Hezam Y A A, Anthonysamy L, Suppiah S D K. Big data analytics and auditing: A review and synthesis of literature[J]. Emerging Science Journal, 2023, 7(2): 629-642. DOI:10.28991/ESJ-2023-07-02-023

43 Hu K H, Hsu M F, Chen F H, et al. Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment[J]. Financial Innovation, 2021, 7(1): 10. DOI:10.1186/s40854-020-00219-9

44 Huang L, Zhou J Y, Lin J C, et al. View analysis of personal information leakage and privacy protection in big data era—based on Q method[J]. Aslib Journal of Information Management, 2022, 74(5): 901-927. DOI:10.1108/AJIM-05-2021-0144

45 Huerta E, Jensen S. An accounting information systems perspective on data analytics and big data[J]. Journal of Information Systems, 2017, 31(3): 101-114. DOI:10.2308/isys-51799

46 Issa H, Sun T, Vasarhelyi M A. Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation[J]. Journal of Emerging Technologies in Accounting, 2016, 13(2): 1-20. DOI:10.2308/jeta-10511

47 Jiang S. Research on big data audit based on financial sharing service model using fuzzy AHP[J]. Journal of Intelligent & Fuzzy Systems, 2021, 40(4): 8237-8246.

48 Kogan A, Mayhew B W, Vasarhelyi M A. Audit data analytics research—an application of design science methodology[J]. Accounting Horizons, 2019, 33(3): 69-73. DOI:10.2308/acch-52459

49 Kontogeorga G, Papapanagiotou A. Auditing ethics and corruption: Οld challenges and new trends for supreme audit institutions in turbulent times[J]. Journal of Public Budgeting, Accounting & Financial Management, 2023, 35(4): 474-492.

50 Kosara R. Presentation-oriented visualization techniques[J]. IEEE Computer Graphics and Applications, 2016, 36(1): 80-85. DOI:10.1109/MCG.2016.2

51 Lai C Z, Wang Y Z, Wang H, et al. A blockchain-based traceability system with efficient search and query[J]. Peer-to-Peer Networking and Applications, 2023, 16(2): 675-689. DOI:10.1007/s12083-022-01438-w

52 Lee K M, Lee K M, Lee S H. Remote data integrity check for remotely acquired and stored stream data[J]. The Journal of Supercomputing, 2018, 74(3): 1182-1201. DOI:10.1007/s11227-017-2117-4

53 Lindquist E A, Huse I. Accountability and monitoring government in the digital era: Promise, realism and research for digital-era governance[J]. Canadian Public Administration, 2017, 60(4): 627-656. DOI:10.1111/capa.12243

54 Lombardi D, Bloch R, Vasarhelyi M. The future of audit[J]. JISTEM-Journal of Information Systems and Technology Management, 2014, 11(1): 21-32.

55 Lonsdale J. Undertaking citizen-focused audit: Problems and practices[J]. The International Review of Administrative Sciences, 2007, 73(1): 131-136.

56 Manera V, Schouten B, Verfaillie K, et al. Time will show: Real time predictions during interpersonal action perception[J]. PLoS One, 2013, 8(1): e54949. DOI:10.1371/journal.pone.0054949

57 Manita R, Elommal N, Baudier P, et al. The digital transformation of external audit and its impact on corporate governance[J]. Technological Forecasting and Social Change, 2020, 150: 119751. DOI:10.1016/j.techfore.2019.119751

58 Meijer E, Bierman G. A co-relational model of data for large shared data banks[J]. Communications of the ACM, 2011, 54(4): 49-58. DOI:10.1145/1924421.1924436

59 Patel S, Shah M. A comprehensive study on implementing big data in the auditing industry[J]. Annals of Data Science, 2023, 10(3): 657-677. DOI:10.1007/s40745-022-00430-8

60 Pérez L F R, Blasco Á R. A Data science approach to cost estimation decision making-big data and machine learning: Un enfoque de ciencia de datos para la toma de decisiones en la estimación de costes-big data y aprendizaje automático[J]. Revista de Contabilidad-Spanish Accounting Review, 2022, 25(1): 45-57. DOI:10.6018/rcsar.401331

61 Qiu X P, Sun T X, Xu Y G, et al. Pre-trained models for natural language processing: A survey[J]. Science China Technological Sciences, 2020, 63(10): 1872-1897. DOI:10.1007/s11431-020-1647-3

62 Rose A M, Rose J M, Sanderson K A, et al. When should audit firms introduce analyses of big data into the audit process?[J]. Journal of Information Systems, 2017, 31(3): 81-99. DOI:10.2308/isys-51837

63 Salijeni G, Samsonova-Taddei A, Turley S. Big data and changes in audit technology: Contemplating a research agenda[J]. Accounting and Business Research, 2019, 49(1): 95-119. DOI:10.1080/00014788.2018.1459458

64 Sookhak M, Yu F R, Zomaya A Y. Auditing big data storage in cloud computing using divide and conquer tables[J]. IEEE Transactions on Parallel and Distributed Systems, 2018, 29(5): 999-1012. DOI:10.1109/TPDS.2017.2784423

65 Sun T, Alles M, Vasarhelyi M A. Adopting continuous auditing: A cross-sectional comparison between China and the United States[J]. Managerial Auditing Journal, 2015, 30(2): 176-204. DOI:10.1108/MAJ-08-2014-1080

66 Vasarhelyi M A, Kogan A, Tuttle B M. Big data in accounting: An overview[J]. Accounting Horizons, 2015, 29(2): 381-396. DOI:10.2308/acch-51071

67 Warren Jr J D, Moffitt K C, Byrnes P. How big data will change accounting[J]. Accounting Horizons, 2015, 29(2): 397-407. DOI:10.2308/acch-51069

68 Yoon K, Hoogduin L, Zhang L. Big data as complementary audit evidence[J]. Accounting Horizons, 2015, 29(2): 431-438. DOI:10.2308/acch-51076

69 Zhang J, Yang X S, Appelbaum D. Toward effective big data analysis in continuous auditing[J]. Accounting Horizons, 2015, 29(2): 469-476. DOI:10.2308/acch-51070