Accounting Research Journal: Volume 35 Issue 1

Guest editorial

Awad Elsayed Awad Ibrahim, Khaled Hussainey

Big data analytics of corporate internet disclosures

Mohamed A.K. Basuony, Ehab K.A. Mohamed, Ahmed Elragal, Khaled Hussainey

This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four…

Fraudulent financial reporting and data analytics: an explanatory study from Ireland

Ahmed Aboud, Barry Robinson

This paper aims to explore the effectiveness of fraud prevention and detection techniques, including data analytics, machine learning and data mining, and to understand how…

An experimental investigation of the impact of using big data analytics on customers’ performance measurement

Marwa Rabe Mohamed Elkmash, Magdy Gamal Abdel-Kader, Bassant Badr El Din

This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish…

Auditor judgment and decision-making in big data environment: a proposed research framework

Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil, Nor Hafizah Zainal Abidin

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently…

“Big results require big ambitions”: big data, data analytics and accounting in masters courses

Karen Mcbride, Christina Philippou

Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics…

Acknowledgments: thank you to our reviewers

Reza Monem