01422nas a2200181   4500008004100000245008300041210006900124260000900193300001000202490000700212520083000219653001501049100001501064700001501079700001801094700001801112856011001130       2017                        eng d00aWhen Should Audit Firms Introduce Analyses of Big Data into the Audit Process?0 aWhen Should Audit Firms Introduce Analyses of Big Data into the   c2017  a81-990 v313 aThis study investigates how the timing of the consideration of Big Data visualizations affects an auditor's evaluation of evidence and professional judgments. In addition, we examine whether the use of an intuitive processing mode, as compared to a deliberative processing mode, influences an auditor's use and evaluation of Big Data visualizations. We conduct an experiment with 127 senior auditors from two Big 4 firms and find that auditors have difficulty recognizing patterns in Big Data visualizations when viewed before more traditional audit evidence. Our findings also indicate that auditors who view Big Data visualizations containing patterns that are contrary to management assertions after they view traditional audit evidence have greater concerns about potential misstatements and increase budgeted hours more.10aAccounting1 aRose, Ania1 aRose, Jake1 aSanderson, K.1 aThibodeau, J.  u/biblio/when-should-audit-firms-introduce-analyses-big-data-audit-process