法务会计外文文献Toward the Integration of Big Data into Forensic Accounting Education.pdf

Journal of Forensic Investigative Accounting Volume 10: Issue 1, January–June 2018 Toward the Integration of Big Data into Forensic Accounting Education Zabihollah Rezaee Jim Wang LAM Mo Brian * Introduction Information technology (IT) advances (e.g., cloud computing, electronic social media, analytics) in the recent decades provide organizations of all types and sizes with an unprecedented amount of data and information availability. These organizations are progressively moving into the age of Big Data that is described by Gartner (2014) and Vasarhelyi et al., (2015) as high-volume, high-velocity, and high-variety information, that is typically processed electronically and intended to improve decision making. A recent survey of Fortune 1,000 firms conducted by Vantage Partner (2016) indicates the increasing use of Big Data. Approximately fifty-four percent of these firms have established roles of Chief Data Officers to increase investment in Big Data, faster time-to-answer, faster time-to-decision, faster speed-to-market, and obtain greater insights into business and customers. Forensic accounting also has emerged as an important practice for accounting firms, which include various practices such as fraud examination, investigation of corruption and bribery, business valuation, being an expert witness, cybercrime management/cyber security, and litigation support (Crumbley et al., 2015). This article examines the integration of Big Data into forensic accounting education by: ( 1) reviewing prior lit