{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,17]],"date-time":"2026-04-17T00:28:09Z","timestamp":1776385689873,"version":"3.51.2"},"reference-count":41,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2017,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title><jats:p>This study investigates how the timing of the consideration of Big Data visualizations affects an auditor's evaluation of evidence and professional judgments. In addition, we examine whether the use of an intuitive processing mode, as compared to a deliberative processing mode, influences an auditor's use and evaluation of Big Data visualizations. We conduct an experiment with 127 senior auditors from two Big 4 firms and find that auditors have difficulty recognizing patterns in Big Data visualizations when viewed before more traditional audit evidence. Our findings also indicate that auditors who view Big Data visualizations containing patterns that are contrary to management assertions after they view traditional audit evidence have greater concerns about potential misstatements and increase budgeted hours more. Overall, our results suggest that Big Data visualizations used as evidential matter have fewer benefits when they are viewed before auditors examine more traditional audit evidence.<\/jats:p>","DOI":"10.2308\/isys-51837","type":"journal-article","created":{"date-parts":[[2017,6,22]],"date-time":"2017-06-22T19:06:19Z","timestamp":1498158379000},"page":"81-99","source":"Crossref","is-referenced-by-count":97,"title":["When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?"],"prefix":"10.2308","volume":"31","author":[{"given":"Anna M.","family":"Rose","sequence":"first","affiliation":[{"name":"Oregon State University"}]},{"given":"Jacob M.","family":"Rose","sequence":"additional","affiliation":[{"name":"Oregon State University"}]},{"given":"Kerri-Ann","family":"Sanderson","sequence":"additional","affiliation":[{"name":"Bentley University"}]},{"given":"Jay C.","family":"Thibodeau","sequence":"additional","affiliation":[{"name":"Bentley University"}]}],"member":"1112","published-online":{"date-parts":[[2017,6,1]]},"reference":[{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Alles1","doi-asserted-by":"crossref","first-page":"439","DOI":"10.2308\/acch-51067","article-title":"Drivers of the use and facilitators and obstacles of the evolution of Big Data by the audit profession","volume":"29","author":"Alles","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915315540400_i1558-7959-31-3-81-Alles2","unstructured":"Alles, M., and G. Gray. 2014. Developing a Framework for the Role of Big Data in Auditing: A Synthesis of the Literature. Working paper, Rutgers, The State University of New Jersey."},{"issue":"3","key":"2024082915315540400_i1558-7959-31-3-81-Ambady1","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1037\/0022-3514.64.3.431","article-title":"Half a minute: Predicting teacher evaluations from thin slices of nonverbal behavior and physical attractiveness","volume":"64","author":"Ambady","year":"1993","journal-title":"Journal of Personality and Social Psychology"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Asare1","doi-asserted-by":"crossref","first-page":"539","DOI":"10.1506\/F1EG-9EJG-DJ0B-JD32","article-title":"The effect of accountability and time budgets on auditors' testing strategies","volume":"17","author":"Asare","year":"2000","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"2024082915315540400_i1558-7959-31-3-81-Bedard1","first-page":"622","article-title":"Pattern recognition, hypotheses generation, and auditor performance in an analytical task","volume":"66","author":"Bedard","year":"1991","journal-title":"The Accounting Review"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Bierstaker1","doi-asserted-by":"crossref","first-page":"18","DOI":"10.2308\/aud.1999.18.1.18","article-title":"The role of problem representation shifts in auditor decision processes in analytical procedures","volume":"18","author":"Bierstaker","year":"1999","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Biggs1","first-page":"607","article-title":"An investigation of auditor judgment in analytical review","volume":"60","author":"Biggs","year":"1985","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082915315540400_i1558-7959-31-3-81-Borgida1","doi-asserted-by":"crossref","first-page":"258","DOI":"10.1111\/j.1559-1816.1977.tb00750.x","article-title":"The differential impact of abstract vs. concrete information on decisions","volume":"7","author":"Borgida","year":"1977","journal-title":"Journal of Applied Social Psychology"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-BrownLiburd1","doi-asserted-by":"crossref","first-page":"451","DOI":"10.2308\/acch-51023","article-title":"Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions","volume":"29","author":"Brown-Liburd","year":"2015","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Cao1","doi-asserted-by":"crossref","first-page":"423","DOI":"10.2308\/acch-51068","article-title":"Big Data analytics in financial statement audits","volume":"29","author":"Cao","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915315540400_i1558-7959-31-3-81-Carraway1","unstructured":"Carraway, R. 2013. Meeting the Big Data challenge: Don't be objective. Forbes. Available at: http:\/\/www.forbes.com\/sites\/darden\/2013\/02\/01\/meeting-the-big-data-challenge-dont-be-objective\/"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Coakley1","doi-asserted-by":"crossref","first-page":"19","DOI":"10.1002\/j.1099-1174.1993.tb00032.x","article-title":"Artificial neural networks applied to ratio analysis in the analytical review process","volume":"2","author":"Coakley","year":"1993","journal-title":"Intelligent Systems in Accounting, Finance and Management"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Dane1","doi-asserted-by":"crossref","first-page":"33","DOI":"10.5465\/amr.2007.23463682","article-title":"Exploring intuition and its role in managerial decision making","volume":"32","author":"Dane","year":"2007","journal-title":"Academy of Management Review"},{"issue":"5787","key":"2024082915315540400_i1558-7959-31-3-81-DeMartino1","doi-asserted-by":"crossref","first-page":"684","DOI":"10.1126\/science.1128356","article-title":"Frames, biases, and rational decision-making in the human brain","volume":"313","author":"De Martino","year":"2006","journal-title":"Science"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Fagerlin1","doi-asserted-by":"crossref","first-page":"398","DOI":"10.1177\/0272989X05278931","article-title":"Reducing the influence of anecdotal reasoning on people's health care decisions: Is a picture worth a thousand statistics?","volume":"25","author":"Fagerlin","year":"2005","journal-title":"Medical Decision Making"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Frederick1","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1257\/089533005775196732","article-title":"Cognitive reflection and decision making","volume":"19","author":"Frederick","year":"2005","journal-title":"Journal of Economic Perspectives"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Hamill1","doi-asserted-by":"crossref","first-page":"578","DOI":"10.1037\/0022-3514.39.4.578","article-title":"Insensitivity to sample bias: Generalization from atypical cases","volume":"39","author":"Hamill","year":"1980","journal-title":"Journal of Personality and Social Psychology"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Hammersley1","doi-asserted-by":"crossref","first-page":"309","DOI":"10.2308\/accr.2006.81.2.309","article-title":"Pattern identification and industry-specialist auditors","volume":"81","author":"Hammersley","year":"2006","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-Hammersley2","doi-asserted-by":"crossref","first-page":"101","DOI":"10.2308\/ajpt-10145","article-title":"A review and model of auditor judgments in fraud-related planning tasks","volume":"30","author":"Hammersley","year":"2011","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Hsee1","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1037\/0096-3445.133.1.23","article-title":"Music, pandas, and muggers: On the affective psychology of value","volume":"133","author":"Hsee","year":"2004","journal-title":"Journal of Experimental Psychology: General"},{"key":"2024082915315540400_i1558-7959-31-3-81-ISACA1","unstructured":"Information Systems Audit and Control Association (ISACA). 2013. Big Data: Impacts and Benefits. Available at: http:\/\/www.isaca.org\/knowledge-center\/research\/researchdeliverables\/pages\/big-data-impacts-and-benefits.aspx"},{"key":"2024082915315540400_i1558-7959-31-3-81-Kahneman1","unstructured":"Kahneman, D. 2011. Thinking, Fast and Slow. New York, NY: Farrar, Straus & Giroux."},{"key":"2024082915315540400_i1558-7959-31-3-81-Kida1","unstructured":"Kida, T. 2006. Don't Believe Everything You Think: The 6 Basic Mistakes We Make in Thinking. Amherst, NY: Prometheus Books."},{"key":"2024082915315540400_i1558-7959-31-3-81-KPMG1","unstructured":"KPMG. 2011. Elevating Professional Judgment in Accounting and Auditing: The KPMG Professional Judgment Framework. Available at: https:\/\/www.researchgate.net\/publication\/258340692_Elevating_Professional_Judgment_in_Auditing_and_Accounting_The_KPMG_Professional_Judgment_Framework"},{"key":"2024082915315540400_i1558-7959-31-3-81-KPMG2","unstructured":"KPMG. 2012. Leveraging Data Analytics and Continuous Auditing Processes for Improved Audit Planning, Effectiveness, and Efficiency. Available at: https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/05\/Leveraging-Data-Analytics.pdf"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Libby1","doi-asserted-by":"crossref","first-page":"648","DOI":"10.2307\/2490831","article-title":"Availability and the generation of hypotheses in analytical review","volume":"23","author":"Libby","year":"1985","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Lieberman1","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1037\/0033-2909.126.1.109","article-title":"Intuition: A social cognitive neuroscience approach","volume":"126","author":"Lieberman","year":"2000","journal-title":"Psychological Bulletin"},{"key":"2024082915315540400_i1558-7959-31-3-81-Louwers1","unstructured":"Louwers, T. J., A. D. Blay, D. H. Sinason, J. R. Strawser, and J. C. Thibodeau. 2018. Auditing & Assurance Services. 7th edition. New York, NY: McGraw-Hill\/Irwin."},{"issue":"6","key":"2024082915315540400_i1558-7959-31-3-81-Muller1","doi-asserted-by":"crossref","first-page":"852","DOI":"10.1037\/0022-3514.89.6.852","article-title":"When moderation is mediated and mediation is moderated","volume":"89","author":"Muller","year":"2005","journal-title":"Journal of Personality and Social Psychology"},{"issue":"4","key":"2024082915315540400_i1558-7959-31-3-81-ODonnell1","doi-asserted-by":"crossref","first-page":"273","DOI":"10.2308\/ajpt-10148","article-title":"Assessing risk with analytical procedures: Do systems thinking tools help auditors focus on diagnostic patterns?","volume":"30","author":"O'Donnell","year":"2011","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024082915315540400_i1558-7959-31-3-81-PricewaterhouseCoopersPwC1","unstructured":"PricewaterhouseCoopers (PwC). 2015. Data Driven: What Students Need to Succeed in a Rapidly Changing Business World. Available at: http:\/\/www.pwc.com\/us\/en\/faculty-resource\/assets\/pwc-data-driven-paper-feb2015.pdf"},{"key":"2024082915315540400_i1558-7959-31-3-81-PCAOB1","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2010. Identifying and Assessing the Risks of Material Misstatement. Auditing Standard No. 12. Washington, DC: PCAOB. Available at: http:\/\/pcaobus.org\/Rules\/Rulemaking\/Docket%20026\/Release_2010-004_Risk_Assessment.pdf"},{"issue":"3","key":"2024082915315540400_i1558-7959-31-3-81-Selby1","first-page":"88","article-title":"Can financial statement auditors identify risk patterns in IT control evidence?","volume":"1","author":"Selby","year":"2011","journal-title":"International Journal of Business, Humanities and Technology"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Small1","doi-asserted-by":"crossref","first-page":"143","DOI":"10.1016\/j.obhdp.2006.01.005","article-title":"Sympathy and callousness: The impact of deliberative thought on donations to identifiable and statistical victims","volume":"102","author":"Small","year":"2007","journal-title":"Organizational Behavior and Human Decision Processes"},{"key":"2024082915315540400_i1558-7959-31-3-81-Tabachnick1","unstructured":"Tabachnick, B. G., and L. S. Fidell. 2013. Using Multivariate Statistics. Upper Saddle River, NJ: Pearson Education."},{"issue":"4157","key":"2024082915315540400_i1558-7959-31-3-81-Tversky1","doi-asserted-by":"crossref","first-page":"1124","DOI":"10.1126\/science.185.4157.1124","article-title":"Judgment under uncertainty: Heuristics and biases","volume":"185","author":"Tversky","year":"1974","journal-title":"Science"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Wilson1","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1037\/0022-3514.60.2.181","article-title":"Thinking too much: Introspection can reduce the quality of preferences and decisions","volume":"60","author":"Wilson","year":"1991","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082915315540400_i1558-7959-31-3-81-Wolfe1","unstructured":"Wolfe, C., B. Christensen, and S. Vandervelde. 2016. Thinking Fast versus Thinking Slow: The Effect on Auditor Skepticism. Working paper, Texas A&M University, University of Missouri, and University of South Carolina."},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Yoon1","doi-asserted-by":"crossref","first-page":"431","DOI":"10.2308\/acch-51076","article-title":"Big Data as complementary audit evidence","volume":"29","author":"Yoon","year":"2015","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024082915315540400_i1558-7959-31-3-81-Zhang1","doi-asserted-by":"crossref","first-page":"469","DOI":"10.2308\/acch-51070","article-title":"Toward effective Big Data analysis in continuous auditing","volume":"29","author":"Zhang","year":"2015","journal-title":"Accounting Horizons"},{"issue":"1","key":"2024082915315540400_i1558-7959-31-3-81-Zhong1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2189\/asqu.2011.56.1.001","article-title":"The ethical dangers of deliberative decision making","volume":"56","author":"Zhong","year":"2011","journal-title":"Administrative Science Quarterly"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/31\/3\/81\/9140\/isys-51837.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/31\/3\/81\/9140\/isys-51837.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,19]],"date-time":"2025-06-19T23:05:22Z","timestamp":1750374322000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/31\/3\/81\/1123\/When-Should-Audit-Firms-Introduce-Analyses-of-Big"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,6,1]]},"references-count":41,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2017,6,1]]},"published-print":{"date-parts":[[2017,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-51837","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2017,6,1]]}}}