The Assessment of Audit Evidence in Big Data Environment A Field Study
Ashour, A., Elsayed, M., El Shaarawy, H. (2023). The Assessment of Audit Evidence in Big Data Environment A Field Study. EKB Journal Management System, 10(4), 234-266. doi: 10.21608/abj.2023.334146
Arouba Naji Othman Ashour; Mohamed Saber Hamouda Elsayed; Hatem Abdelfattah El Shaarawy. "The Assessment of Audit Evidence in Big Data Environment A Field Study". EKB Journal Management System, 10, 4, 2023, 234-266. doi: 10.21608/abj.2023.334146
Ashour, A., Elsayed, M., El Shaarawy, H. (2023). 'The Assessment of Audit Evidence in Big Data Environment A Field Study', EKB Journal Management System, 10(4), pp. 234-266. doi: 10.21608/abj.2023.334146
Ashour, A., Elsayed, M., El Shaarawy, H. The Assessment of Audit Evidence in Big Data Environment A Field Study. EKB Journal Management System, 2023; 10(4): 234-266. doi: 10.21608/abj.2023.334146

The Assessment of Audit Evidence in Big Data Environment A Field Study

مجلة البحوث المحاسبية
Article 14, Volume 10, Issue 4, December 2023, Page 234-266  XML PDF (1.5 MB)
DOI: 10.21608/abj.2023.334146
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Authors
Arouba Naji Othman Ashour1; Mohamed Saber Hamouda Elsayedorcid 2; Hatem Abdelfattah El Shaarawy2
1Demonstrator of Accounting Department, Faculty of Commerce, Menoufia University
2Assistant Professor of Accounting Department, Faculty of Commerce, Menoufia University
Abstract
Purpose – This study aims to determine the impact of the Big Data (BD) environment on the audit evidence (AE) through a field study in the Egyptian business environment.
Design/methodology/approach – The field study was based on a questionnaire developed to ask about the impact of BD environment on AE. The questionnaire was directed to a sample of 385 items from each internal auditors and financial managers in firms that have a BD environment, auditors in audit firms, and academics in Egyptian universities. Kruskal-Wallis test, Spearman correlation analysis, and multiple regression analysis are run to test the hypotheses.
Findings – The findings reveal significant differences among questionees regarding BD environment and AE. Furthermore, the results conclude significant a positive correlation between BD environment and AE. Moreover, the study demonstrates a significant positive impact of BD on AE.
Originality/value – The current study provides a comprehensive overview of the literature on BD environment and AE, including its pros, cons, and implications for audit practice. In addition, it helps auditors better understand the business by providing them with more data, and the use of BD analytics to deal with BD, which results in providing a higher level of AE reliability, and audit mechanisms will benefit from information technologies, especially BD. Highlighting the development of traditional audit procedures and transforming them into automation to comply with the BD environment that dominates the business environment
Keywords
Audit Evidence; Big Data Environment; Big Data Analytics
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