Dr. Zabihollah Rezaee recently published in CEUR Workshop Proceeding
For release: October 3, 2017
Dr. Zabihollah Rezaee, Thompson-Hill Chair of Excellence and professor of Accountancy, was recently published in CEUR Workshop Proceeding for his article entitled, "Integration of real-time analysis of big data into sustainability attributes." Dr. Rezaee coauthored the paper with Dr. Saeid Homayoun, University of Gävle, Sweden, and Dr. Maria Mora, University of Bristol, United Kingdom. This paper was originally presented at the 2017 XBRL Conference in Frankfurt, Germany.
In this paper, the authors suggest a model that integrates assurance and its continuous auditing into all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance reporting. Big data, often-referred to as electronic data, is capable of accessing, analyzing, and assessing a huge amount of data and of transforming it into information for decision-making. Real-time analysis of big data allows for auditors to have access to more transparent and timelier information. They can, in turn, better perform procedures and provide reasonable assurance on accuracy, consistency, and completeness of information. The application of big data and data science analytics to auditing is currently at an early stage.
To read the full paper, click here.