Red de Bibliotecas Virtuales de Ciencias Sociales en
América Latina y el Caribe
Por favor, use este identificador para citar o enlazar este ítem:
https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/124252Registro completo de metadatos
| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.creator | Rincón-Novoa, Jeisson Leonardo | - |
| dc.creator | García-Peña, Bibiana | - |
| dc.date | 2020-07-01 | - |
| dc.date.accessioned | 2022-03-25T17:28:52Z | - |
| dc.date.available | 2022-03-25T17:28:52Z | - |
| dc.identifier | https://revistas.unal.edu.co/index.php/novum/article/view/86849 | - |
| dc.identifier.uri | http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/124252 | - |
| dc.description | Object: The objective of this article is describing the scientific international production focused on the existing relation of big data techniques in the process of financial auditory. Methodology: The research presented here is documentary, based on qualitative analysis and accomplished through systematic review of literature that reflects upon the interaction between both main terms. This was supplemented with a biometrical study related to the main characteristics of composition and temporal increase related with the capabilities of collaboration. Finding: Main results explain in detail that concerns of scientific community have been relatively centered around economic sciences related to management and accounting. Nevertheless, other professional fields like engineering and computational sciences also show interest. Conclusion: It was possible to identify six development lines where the frontier of knowledge can be found. In addition, it was possible to establish a ranking of countries, research magazines with prevalent influence and topics for debating in future research projects. | en-US |
| dc.description | Objetivo: con este artículo se busca describir la producción científica internacional enfocada en la relación existente entre la implementación de las técnicas de big data en los procesos de auditoría financiera. Metodología: la investigación realizada es de tipo documental, fundamentada en el análisis cualitativo y lograda mediante una revisión sistemática de literatura de las interacciones entre los dos términos principales. Esta fue complementada por un estudio bibliométrico de las principales características de composición y crecimiento temporal relacionadas con la capacidad de colaboración. Hallazgos: los principales resultados detallan que la preocupación de la comunidad científica ha estado relativamente centrada en las ciencias económicas relacionadas con la gestión y la contaduría; empero, otros campos disciplinares como la ingeniería y las ciencias de la computación también manifiestan su interés. Conclusión: se logran identificar seis líneas de desarrollo sobre las cuales se encuentra la frontera del conocimiento; adicionalmente se logra establecer el ranking de los países, las revistas de investigación más influyentes y las temáticas a tratar en los próximos proyectos de investigación. | es-ES |
| dc.format | application/pdf | - |
| dc.format | text/html | - |
| dc.language | spa | - |
| dc.publisher | Universidad Nacional de Colombia - Sede Manizales - Facultad de Administración | es-ES |
| dc.relation | https://revistas.unal.edu.co/index.php/novum/article/view/86849/75820 | - |
| dc.relation | https://revistas.unal.edu.co/index.php/novum/article/view/86849/75959 | - |
| dc.relation | /*ref*/Abo-alian, A., Badr, N. L., & Tolba, M.F. (2017). Integrity as a service for replicated data on the cloud. Concurrency and Computation: Practice and Experience, 29(4). https://doi.org/10.1002/cpe.3883 | - |
| dc.relation | /*ref*/Abrantes, P.C., & Ferraz, F. (2016). Big data applied to tax evasion detection: a systematic review. En 2016 International Conference on Computational Science and Computational Intelligence (CSCI) (pp. 435-440). https://doi.org/10.1109/CSCI.2016.0089 | - |
| dc.relation | /*ref*/Alles, M. (2015). Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29(2), 439-449. https://doi.org/10.2308/acch-51067 | - |
| dc.relation | /*ref*/Alles, M., Brennan, G., Kogan, A., & Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 7(2), 137-161. https://doi.org/10.1016/j.accinf.2005.10.004 | - |
| dc.relation | /*ref*/Alles, M., y Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44-59. https://doi.org/10.1016/j.accinf.2016.07.004 | - |
| dc.relation | /*ref*/Appelbaum, D., Kogan, A., & Vasarhelyi, M.A. (2017). Big Data and Analytics in the Modern Audit Engagement: Research Needs. AUDITING: A Journal of Practice & Theory, 36(4), ajpt-51684. https://doi.org/10.2308/ajpt-51684 | - |
| dc.relation | /*ref*/Becker, C.L., Defond, M.L., Jiambalvo, J., & Subramanyam, K.R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24. https://doi.org/10.1111/j.1911-3846.1998.tb00547.x | - |
| dc.relation | /*ref*/Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral implications of big data’s impact on audit judgment and decision making and future research directions. Accounting Horizons, 29(2), 451-468. https://doi.org/10.2308/acch-51023 | - |
| dc.relation | /*ref*/Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429. https://doi.org/10.2308/acch-51068 | - |
| dc.relation | /*ref*/Cezair, J.A. (2010). How Independent Can an External Auditor Really Be? Internal Auditing, 25(2), 3-9. | - |
| dc.relation | /*ref*/Chicaíza-Becerra, L., Riaño-Casallas, M.I., Rojas-Berrio, S.P., y Garzón-Santos, C. (2017). Revisión Sistemática de la Literatura en Administración (No. 29). Bogotá D.C., Colombia. https://doi.org/10.13140/RG.2.2.15345.89443 | - |
| dc.relation | /*ref*/De Angelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, 183-199. | - |
| dc.relation | /*ref*/Dechow, P.M., Sloan, R.G., & Sweeney, A.P. (1996). Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1-36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x | - |
| dc.relation | /*ref*/Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102-115. https://doi.org/10.1016/J.ACCLIT.2017.05.003 | - |
| dc.relation | /*ref*/Gollapudi, S. (2015). Aggregating financial services data without assumptions: A semantic data reference architecture. En Proceedings of the 2015 IEEE 9th International Conference on Semantic Computing (IEEE ICSC 2015) (pp. 312-315). IEEE. https://doi.org/10.1109/ICOSC.2015.7050825 | - |
| dc.relation | /*ref*/Gray, G.L., & Debreceny, R.S. (2014). A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. International Journal of Accounting Information Systems, 15(4), 357-380. https://doi.org/10.1016/j.accinf.2014.05.006 | - |
| dc.relation | /*ref*/Hart, C. (1998). Doing a literature review: releasing the social science research imagination. (SAGE Publications, Ed.). London. | - |
| dc.relation | /*ref*/Hay, D.C., Knechel, W.R., & Wong, N. (2006). Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research, 23(1), 141-191. https://doi.org/10.1506/4XR4-KT5V-E8CN-91GX | - |
| dc.relation | /*ref*/Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. | - |
| dc.relation | /*ref*/Kiesow, A., Zarvic, N., & Thomas, O. (2014). Continuous auditing in big data computing environments: towards an integrated audit approach by using CAATTs. En Jahrestagung der Gesellschaft für Informatik (pp. 901-902). Recuperado a partir de http://cs.emis.de/LNI/Proceedings/Proceedings232/901.pdf | - |
| dc.relation | /*ref*/Krahel, J.P., y Titera, W.R. (2015). Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons, 29(2), 409-422. https://doi.org/10.2308/acch-51065 | - |
| dc.relation | /*ref*/Perols, J.L., Bowen, R. M., Zimmermann, C., & Samba, B. (2017). Finding needles in a haystack: Using data analytics to improve fraud prediction. Accounting Review, 92(2), 221-245. https://doi.org/10.2308/accr-51562 | - |
| dc.relation | /*ref*/Ramos, J.M., González-Alcaide, G., y Gutiérrez, F. (2016). Análisis bibliométrico de la producción científica española en enfermedades infecciosas y en microbiología. Enfermedades Infecciosas y Microbiología Clínica, 34(3), 166-176. https://doi.org/10.1016/j.eimc.2015.04.007 | - |
| dc.relation | /*ref*/Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the Accounting Profession? Journal of Information Systems, 31(3), 63-79. https://doi.org/10.2308/isys-51805 | - |
| dc.relation | /*ref*/Robledo-Giraldo, S., Osorio-Zuluaga, G., y López-Espinosa, C. (2014). Networking en pequeña empresa: una revisión bibliográfica utilizando la teoria de grafos. Revista Vínculos, 11(2), 6-16. https://doi.org/https://doi.org/10.14483/issn.2322-939X | - |
| dc.relation | /*ref*/Rose, A.M., Rose, J.M., Sanderson, K.A., & Thibodeau, J.C. (2017). When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? Journal of Information Systems, 31(3), 81-99. https://doi.org/10.2308/isys-51837 | - |
| dc.relation | /*ref*/Shen, W., Yu, J., Xia, H., Zhang, H., Lu, X., & Hao, R. (2017). Light-weight and privacy-preserving secure cloud auditing scheme for group users via the third party medium. Journal of Network and Computer Applications, 82, 56-64. https://doi.org/10.1016/J.JNCA.2017.01.015 | - |
| dc.relation | /*ref*/Singh, K., & Best, P. (2016). Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems. Managerial Auditing Journal, 31(1), 35-63. https://doi.org/10.1108/MAJ-10-2014-1117 | - |
| dc.relation | /*ref*/Sookhak, M., Gani, A., Khan, M. K., & Buyya, R. (2017). Withdrawn: Dynamic remote data auditing for securing big data storage in cloud computing. Information Sciences, 380, 101-116. https://doi.org/10.1016/j.ins.2015.09.004 | - |
| dc.relation | /*ref*/Tian, H., Chen, Y., Chang, C.C., Jiang, H., Huang, Y., Chen, Y., & Liu, J. (2017). Dynamic-Hash-Table Based Public Auditing for Secure Cloud Storage. IEEE Transactions on Services Computing, 10(5), 701-714. https://doi.org/10.1109/TSC.2015.2512589 | - |
| dc.relation | /*ref*/Valenzuela-Fernández, L., Merigó, J.M., y Nicolas, C. (2017). Universidades influyentes en investigación sobre orientación al mercado. Una visión general entre 1990 y 2014. Estudios Gerenciales, 33(144), 221-227. https://doi.org/10.1016/j.estger.2017.07.001 | - |
| dc.relation | /*ref*/Valenzuela, L.F., Linares, M.C., y Suárez, Y.M. (2015). Una aproximación teórica y bibliométrica a la Responsabilidad Social Empresarial (1971-2015): Análisis mundial, latinoamericano y colombiano. Lúmina, 15, 168-193. | - |
| dc.relation | /*ref*/Van Raan, A.F.J. (1996). Advanced bibliometric methods as quantitative core of peer review based evaluation and foresight exercises. Scientometrics, 36(3), 397-420. https://doi.org/10.1007/BF02129602 | - |
| dc.relation | /*ref*/Vanani, I.R., & Kheiri, M.S. (2018). Big Data and Its Role in Facilitating the Visualization of Financial Analytics. En Handbook of Research on Big Data Storage and Visualization Techniques (p. 19). | - |
| dc.relation | /*ref*/Vasarhelyi, M.A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381-396. https://doi.org/10.2308/acch-51071 | - |
| dc.relation | /*ref*/Wang, Q., Member, S., Wang, C., Member, S., & Ren, K. (2012). Enabling Public Auditability and Data Dynamic in Cloud Computing. IEEE Transaction on Parallel and Distributed Systems, 22(5), 847-859. https://doi.org/10.1007/978-3-642-04444-1_22 | - |
| dc.relation | /*ref*/Warren, J.D., Moffitt, K.C., & Byrnes, P. (2015). How big data will change accounting. Accounting Horizons, 29(2), 397-407. https://doi.org/10.2308/acch-51069 | - |
| dc.relation | /*ref*/Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big data as complementary audit evidence. Accounting Horizons, 29(2), 431-438. https://doi.org/10.2308/acch-51076 | - |
| dc.relation | /*ref*/Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward effective big data analysis in continuous auditing. Accounting Horizons, 29(2), 469-476. https://doi.org/10.2308/acch-51070 | - |
| dc.rights | Derechos de autor 2020 Jeisson Leonardo Rincón-Novoa, Bibiana García-Peña | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | NOVUM; Vol. 2 No. 10 (2020): NOVUM: revista de Ciencias Sociales Aplicadas (julio - diciembre); 261-283 | en-US |
| dc.source | NOVUM; Vol. 2 Núm. 10 (2020): NOVUM: revista de Ciencias Sociales Aplicadas (julio - diciembre); 261-283 | es-ES |
| dc.source | 2357-4933 | - |
| dc.source | 0121-5698 | - |
| dc.subject | Accountability | en-US |
| dc.subject | Finance | en-US |
| dc.subject | Bibliometrics | en-US |
| dc.subject | Big data | en-US |
| dc.subject | control | en-US |
| dc.subject | data analytics | en-US |
| dc.subject | Business | en-US |
| dc.subject | Accounting | en-US |
| dc.subject | Administration | en-US |
| dc.subject | Rendición de cuentas | es-ES |
| dc.subject | Finanzas | es-ES |
| dc.subject | Bibliometría | es-ES |
| dc.subject | Macrodatos | es-ES |
| dc.subject | Análisis de datos | es-ES |
| dc.subject | Negocios | es-ES |
| dc.subject | Contabilidad | es-ES |
| dc.subject | Administración | es-ES |
| dc.title | Review of literature and biometrical analysis of big data in the field of financial auditory (1973-2018) | en-US |
| dc.title | REVISIÓN DE LITERATURA Y ANÁLISIS BIBLIOMÉTRICO DEL BIG DATA EN EL CAMPO DE LA AUDITORÍA FINANCIERA (1973-2018) | es-ES |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/publishedVersion | - |
| Aparece en las colecciones: | Facultad de Administración. Universidad Nacional de Colombia Sede Manizales - FA/UNAL-Manizales - Cosecha | |
Ficheros en este ítem:
No hay ficheros asociados a este ítem.
Los ítems de DSpace están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.