| Abstract | Big Data is causing a disruptive shift in the way that the world generates, collects, stores, and processes data. Specifically, in the auditing profession, Big Data increases the amount of available information that will have implications on the audit process, as well as auditor judgment. However, auditing has been relatively slow to embrace the use of data analytics tools, and there has been a lack of research related to how data analytics will affect specific elements of auditor judgment. Thus, this study seeks to expand current research about audit data analytics and assess its implications on how auditors perform audit procedures and make decisions. This study is an experimental survey using student auditors to examine how the use of Big Data and data analytic tools affects auditors' judgments -- specifically professional skepticism, confidence, and information overload -- when compared to the traditional sampling methods. The study finds inconclusive results that using data analytics methods compared to sampling methods affects an auditor's judgment. This study offers implications for future research studies related to the role of data analytics in the audit. |
