An Assessment of Big Data Analytics on Auditing and Accounting: A Bibliometric Analysis

Subject Areas : International Journal of Finance, Accounting and Economics Studies

Maryam Nouraei ¹ , Forouzan Mohamadi Yarijani ²

1 - Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
2 - Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran

Received: 2023-03-17 Accepted : 2023-06-26 Published : 2023-06-28

Keywords: Big Data, C-occurrence, Financial Reporting, Most Influential Author,

Abstract :

AbstractThis article examines the emerging trend of big data studies within the realms of accounting, auditing, and finance and explores the theoretical underpinnings of big data in the area of finance, focusing on the research process and data analysis methods employed. Utilizing the Scopus scientific database and VosViewer bibliography software, an extensive assessment of available literature was conducted. Furthermore, the study presents a network examination of commonly recurring keywords in highly cited articles and showcases three influential publications. This study recommends that Iranian companies embrace these advancements for promoting research and development. Additionally, it advises utilizing notable keywords, highly cited authors, and leading countries in big data research within the financial sector. Through the study of citation patterns, it was revealed that Vasarhely emerged as a highly influential author within the domain of big data studies in accounting, auditing, and finance. The United States, China, and England emerged as the top contributors to the field, having published the highest number of articles. The research also delves into Iran's position in this context, highlighting potential areas for growth and development.