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Forensic Accounting and Big Data a Literature Paper

  • Dana Kayed,
  • Abdalmuttaleb Al-Sartawi

摘要

Big data becomes essential to each sector because it will provide decision-makers with very important and critical information. Analyzing big data will lead to understanding the patterns of the work and will help the forensic accountant in deducting any expected fraud. The current paper reviewed previous literature related to big data and the challenges that can be faced by a forensic accountant. Depending on the literature, they reviewed the paper and concluded that it is important for a forensic accountant to have knowledge about big data and know how to use different software to analyze it.