References

Alles, Michael G. 2015. “Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession.” Accounting Horizons 29 (2): 439–49.
American Institute of Certified Public Accountants (AICPA). 2015. “Audit Analytics and Continuous Audit: Looking Toward the Future.” https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/auditanalytics-lookingtowardfuture.pdf.
———. 2017. Description Criteria for Management’s Description of the Entity’s Cybersecurity Risk Management Program.
Barton, Dominic, and D. Court. 2012. “Making Advanced Analytics Work for You.” Harvard Business Review 90 (10): 78–83.
Bollen, Johan, Huina Mao, and Xiaojun Zeng. 2011. “Twitter Mood Predicts the Stock Market.” Journal of Computational Science 2 (1): 1–8.
Cao, Min, Roman Chychyla, and Trevor Stewart. 2015. “Big Data Analytics in Financial Statement Audits.” Accounting Horizons 29 (2): 423–29.
Columbus. 2017. “53% Of Companies Are Adopting Big Data Analytics.” Forbes. https://www.forbes.com/sites/louiscolumbus/2017/12/24/53-of-companies-are-adopting-big-data-analytics/?sh=6c98f39939a1.
Crawley, Michael, and James Wahlen. 2014. “Analytics in Empirical/Archival Financial Accounting Research.” Business Horizons 57 (5): 583–93.
Davis, Angela K., Jeremy M. Piger, and Lisa M. Sedor. 2012. “Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language.” Contemporary Accounting Research 29 (3): 845–68.
Feldman, Ronen, Suresh Govindaraj, Joshua Livnat, and Benjamin Segal. 2010. “Management’s Tone Change, Post Earnings Announcement Drift and Accruals.” Review of Accounting Studies 15 (4): 915–53.
Lehavy, Reuven, Feng Li, and Kenneth Merkley. 2011. “The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts.” The Accounting Review 86 (3): 1087–1115.
Li, Feng. 2008. “Annual Report Readability, Current Earnings, and Earnings Persistence.” Journal of Accounting and Economics 45 (2-3): 221–47.
———. 2010. “The Information Content of Forward-Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach.” Journal of Accounting Research 48 (5): 1049–1102.
Li, Feng, Russell Lundholm, and Michael Minnis. 2013. “A Measure of Competition Based on 10-K Filings.” Journal of Accounting Research 51 (2): 399–436.
Protiviti. 2017. “Embracing Analytics in Auditing.” https://www.protiviti.com/sites/default/files/united_states/insights/2017-internal-auditcapabilities- and-needs-survey-protiviti.pdf.
Provost, Foster, and Tom Fawcett. 2013. “Data Science and Its Relationship to Big Data and Data-Driven Decision Making.” Big Data 1 (1): 51–59.
Richins, Greg, Andrea Stapleton, Theophanis C. Stratopoulos, and Christopher Wong. 2017. “Big Data Analytics: Opportunity or Threat for the Accounting Profession?” Journal of Information Systems 31 (3): 63–79.
Schneider, Gary P., Jun Dai, Diane J. Janvrin, Kemi Ajayi, and Robyn L. Raschke. 2015. “Infer, Predict, and Assure: Accounting Opportunities in Data Analytics.” Accounting Horizons 29 (3): 719–42.
Sivarajah, Uthayasankar, Muhammad Mustafa Kamal, Zahir Irani, and Vishanth Weerakkody. 2017. “Critical Analysis of Big Data Challenges and Analytical Methods.” Journal of Business Research 70: 263–86.
Vasarhelyi, Miklos A., Alexander Kogan, and Brad M. Tuttle. 2015. “Big Data in Accounting: An Overview.” Accounting Horizons 29 (2): 381–96.
Verver, J. 2015. “Six Audit Analytics Success Factors.” Internal Auditor 72 (3): 20–21.
Warren Jr, J. Donald, Kevin C. Moffitt, and Paul Byrnes. 2015. “How Big Data Will Change Accounting.” Accounting Horizons 29 (2): 397–407.
Wickham, Hadley. 2014. “Tidy Data.” Journal of Statistical Software 59 (10): 1–23.
Wickham, Hadley, and Garrett Grolemund. 2017. “R for Data Science.” https://r4ds.had.co.nz/index.html.