A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement
This systematic literature review provides the association between memory processes, auditors judgement and decision-making process under the influence of cognitive errors. Due to limited cognitive resources, auditors are unable to analyze the population of accounting transactions, therefore, they u...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2019-07-01
|
| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/382251 |