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Integration of real-time analysis of big data into sustainability attributes
University of Memphis, Memphis, United States.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
University of Bristol, Bristol, United Kingdom.
2017 (English)In: XBRL Academic Track Proceedings: Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017) / [ed] Mariano Rico and María Mora, CEUR-WS , 2017, Vol. 1890Conference paper, Published paper (Refereed)
Abstract [en]

The use real-time analysis of big data necessitates auditors modify their evidence-gathering procedures of employing continuous auditing in assuring sustainability attributes. We suggest a model that integrates assurance and its continuous auditing into all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance reporting. Real-time analysis of big data facilitates more transparent and timely available information for auditors to perform procedures provide reasonable assurance on accuracy, consistency and completeness of information. Big Data is often referred to as electronic data and is the capability of accessing, analysing, and assessing a huge amount of data and transforming them into information in a timely manner for decision making. The application of Big Data and Data Science Analytics to auditing is currently at an early stage. This study examines the real-time analysis of big data, which including evidence-gathering procedures and tests on audit and assurance services for sustainability attributes. We provide policy, practical and educational implications of employing real-time analysis of big data for sustainability performance as the implementation of continues auditing.

Place, publisher, year, edition, pages
CEUR-WS , 2017. Vol. 1890
Series
CEUR Workshop Proceedings, ISSN 16130073 ; 1890
Keyword [en]
Auditing, Big data, Sustainability, XBRL, Decision making, Metadata, Sustainable development, Continuous auditing, Electronic data, Evidence gatherings, Real time analysis, Sustainability performance
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hig:diva-25359Scopus ID: 2-s2.0-85029057307OAI: oai:DiVA.org:hig-25359DiVA: diva2:1147018
Conference
2017 XBRL Academic Track, XBRLAT 2017, 7-8 June 2017, Frankfurt, Germany
Available from: 2017-10-04 Created: 2017-10-04 Last updated: 2017-10-04Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf