@article{brown-liburd_behavioral_2015,
	title = {Behavioral {Implications} of {Big} {Data}'s {Impact} on {Audit} {Judgment} and {Decision} {Making} and {Future} {Research} {Directions}},
	volume = {29},
	issn = {0888-7993, 1558-7975},
	url = {http://aaajournals.org/doi/10.2308/acch-51023},
	doi = {10.2308/acch-51023},
	abstract = {This paper addresses information processing weaknesses and limitations that can impede the
effective use and analysis of Big Data in an audit environment. Drawing on the literature from
psychology and auditing, we present the behavioral implications Big Data has on audit judgment by
addressing the issues of information overload, information relevance, pattern recognition, and ambiguity.
We also discuss the challenges that auditors encounter when incorporating Big Data in audit analyses
and the various analytical tools that are currently used by companies in the analysis of Big Data.
The manuscript concludes by raising questions that future research might address related to utilizing Big
Data in auditing.},
	language = {en},
	number = {2},
	urldate = {2016-10-18TZ},
	journal = {Accounting Horizons},
	author = {Brown-Liburd, Helen and Issa, Hussein and Lombardi, Danielle},
	month = jun,
	year = {2015},
	note = {00016},
	pages = {451--468}
}

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