Digitization has made information and data increasingly valuable to most organizations and in recent years, the concept of Big Data has increasingly taken place in the business world. Big Data analysis, i.e. analyzing Big Data, can lead to improved efficiency and improved quality in the audit. Large investments in Big Data analysis have been made in recent years. Despite these investments, the audit business lags behind the business world in using Big Data analysis. Researchers argue that there are many uses for Big Data analysis, but there are not many studies that show practically how auditors use Big Data analysis in their profession or factors that affect the use of new audit technologies. The purpose of the study is to gain a deeper understanding of how auditors use Big Data analysis in the audit process to assure financial information, also to explain the factors affecting the auditors use of new audit technologies. The empirical study has a qualitative method, an inductive approach and eight semi-structured interviews with respondents from different accounting firms around Sweden have been made. The interviewees believe that Big Data analysis is just in the beginning of its development. They think that Big Data analysis will be used in more areas in the future. The study shows that Big Data and Big Data analysis in the audit environment is hard to define. It is shown that auditors use Big Data analysis to complement traditional audit procedures, rather than replacing them. The study also examines the factors that affect the use of audit technologies. Factors affecting the auditors' use of BDA are legitimacy, ethics, laws & regulations, the auditor, and the responsible part of the financial information that is being assured.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hh-47266 |
| Date | January 2022 |
| Creators | Ryder, Joel, Arvidsson, Oliver |
| Publisher | Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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