Toward effective big data analysis in continuous auditing

Juan Zhang, Xiongsheng Yang, Deniz Appelbaum

Research output: Contribution to journalArticlepeer-review

126 Scopus citations


Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.

Original languageEnglish
Pages (from-to)469-476
Number of pages8
JournalAccounting Horizons
Issue number2
StatePublished - Jun 2015


  • Big data
  • Continuous auditing
  • Gap analysis


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