This study aims to investigate the impact of Big Data Technology on the three components of audit risk (control risk, detection risk, inherent risk). The sample of the study was selected randomly, it consists of faculty members, auditors and graduate students, a sample size was 110. The field study approved that the big data technology has a significant effect on control risk, detection risk, and inherent risk.
Nakhal, A. M. S. (2020). The impact of big data on audit risk. Alexandria Journal of Accounting Research, 4(2), 233-277. doi: 10.21608/aljalexu.2020.106226
MLA
Ayman Mohamed Sabry Nakhal. "The impact of big data on audit risk". Alexandria Journal of Accounting Research, 4, 2, 2020, 233-277. doi: 10.21608/aljalexu.2020.106226
HARVARD
Nakhal, A. M. S. (2020). 'The impact of big data on audit risk', Alexandria Journal of Accounting Research, 4(2), pp. 233-277. doi: 10.21608/aljalexu.2020.106226
VANCOUVER
Nakhal, A. M. S. The impact of big data on audit risk. Alexandria Journal of Accounting Research, 2020; 4(2): 233-277. doi: 10.21608/aljalexu.2020.106226