Search
Program Calendar
Browse By Day
Search Tips
Conference
Virtual Exhibit Hall
About AAA
Personal Schedule
Sign In
This study was conducted using a heuristic design with several CPAs to gain insight on how they see the big-data phenomenon affecting the future of accounting and auditing for clients as well as for development of accounting standards. The results reveal one overarching consensus, that is CPAs in this study do not think that Big data analytics, will ultimately change the way accounting procedures are implemented nor will the phenomenon advance a global method to conducting accounting.