Audit transformation through data visualization
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Published:
Jun 25, 2025
Keywords:
Big data, Data analytics, Data visualization, Audit, Accounting information system
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Articles
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Abstract
The advancement of big data has significantly impacted various areas of business, including accounting and auditing. While numerous studies have examined the influence of big data on audit processes, research that specifically focuses on the role of data visualization remains limited. This study aims to investigate the benefits of data visualization in the context of auditing, using a qualitative approach through a case study method. The participants in this study were final-year undergraduate accounting students who had acquired basic competencies that closely align with the demands of the professional world. The findings indicate that the group supported by data visualization tools achieved higher test scores and completed tasks more efficiently compared to the group without such support. An independent samples t-test revealed a statistically significant difference between the two groups, suggesting that data visualization contributes meaningfully to more effective information processing in auditing tasks. This study contributes to the literature on accounting, accounting information systems, auditing, and the application of big data, while addressing the empirical gap concerning data visualization as a central variable in the audit field.
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How to Cite
Mauludina, M. A., Pratiwi, R., Merdekawati, E., Sriwijayanti, I., & Fitria Rahmani, H. (2025). Audit transformation through data visualization. Indonesia Accounting Research Journal, 12(4), 212–218. https://doi.org/10.35335/iacrj.v12i4.470
References
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Alawadhi, A. (2015). The Application of Data Visuzalization in Auditing. Rutgers University.
Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44–59. https://doi.org/https://doi.org/10.1016/j.accinf.2016.07.004
Alzamil, Z. S., Appelbaum, D., Glasgall, W., & Vasarhelyi, M. A. (2021). Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data. Journal of Information Systems, 35(3), 199–221. https://doi.org/10.2308/ISYS-2020-025
Appelbaum, D. A., Kogan, A., & Vasarhelyi, M. A. (2018). Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. Journal of Accounting Literature, 40, 83–101. https://doi.org/https://doi.org/10.1016/j.acclit.2018.01.001
Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons, 29(2), 451–468.
Chang, C. J., & Luo, Y. (2021). Data visualization and cognitive biases in audits. Managerial Auditing Journal, 36(1), 1–16. https://doi.org/10.1108/MAJ-08-2017-1637
Dilla, W. N., & Raschke, R. L. (2015). Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems, 16, 1–22. https://doi.org/https://doi.org/10.1016/j.accinf.2015.01.001
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493–500. https://doi.org/https://doi.org/10.1016/j.bushor.2015.05.002
Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102–115. https://doi.org/https://doi.org/10.1016/j.acclit.2017.05.003
Guo, K. H., Yu, X., & Wilkin, C. (2021). A Picture Is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection. Journal of Information Systems. https://doi.org/10.2308/ISYS-2021-003
Hamdam, A., Jusoh, R., Yahya, Y., Abdul Jalil, A., & Zainal Abidin, N. H. (2021). Auditor judgment and decision-making in big data environment: a proposed research framework. Accounting Research Journal. https://doi.org/10.1108/ARJ-04-2020-0078
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511. https://doi.org/https://doi.org/10.1016/j.accinf.2021.100511
Li, S., Fisher, R., & Falta, M. (2021). The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis. Meditari Accountancy Research, 29(6), 1425–1450. https://doi.org/10.1108/MEDAR-06-2020-0920
Lurie, N. H., & Mason, C. H. (2007). Visual Representation: Implications for Decision Making. American Behavioral Scientist, 71, 160–177. https://doi.org/10.1177/0002764204266234
Ma, R. (2023). Construction of a social audit platform based on big data for "industry price, quality and credit. Applied Mathematics and Nonlinear Sciences, 8(2), 1339–1354.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/https://doi.org/10.1016/j.techfore.2019.119751
Mauludina, M. A., Azis, Y., Sukmadilaga, C., & Susanto, H. (2023). Determinants of SOE’s performance: A systematic literature review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2234138
Mauludina, M. A., Mulyani, S., & Adrianto, Z. (2023). Critical Success Factors for Implementation of Self-Service Business Intelligence in Management Accounting. Academic Journal of Interdiciplinary Studies, 12(3), 291–307.
Mauludina, M. A., Mulyani, S., Winarningsih, S., & Susanto, H. (2024). The role of data visualization in auditing: a systematic literature review. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2358168
Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the accounting profession. Journal of Information Systems, 31(3), 63–79. https://doi.org/https://doi.org/10.2308/isys-51805
Rose, A. M., Rose, J. M., Rotaru, K., Sanderson, K.-A., & Thibodeau, J. (2021). Effects of Data Visualization Choices on Psychophysiological Responses, Judgment and Audit Quality. Journal of Information Systems. https://doi.org/10.2308/ISYS-2020-046
Rose, A., Rose, J. M., Sanderson, K.-A., & Thibodeau, J. (2017). When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? Journal of Information Systems, 31, 81–99.
Sekaran, U., & Bougie, R. (2016). Reserach Methods for Bussiness A Skill-Bulding Approach (7th ed.). Wiley.
Tang, F., Norman, C. S., & Vendrzyk, V. P. (2017). Exploring perceptions of data analytics in the internal audit function. Behaviour & Information Technology, 36(11), 1125–1136. https://doi.org/10.1080/0144929X.2017.1355014
Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41, 100514. https://doi.org/https://doi.org/10.1016/j.accinf.2021.100514
Yi, J. S., Kang, Y. A., Stasko, J. T., & Jacko, J. A. (2007). Toward a deeper understanding of the role of interaction in information visualization. IEEE Transactions on Visualization and Computer Graphics, 13(6), 1224–1231. https://doi.org/10.1109/TVCG.2007.70515
Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big Data as a Complementary Audit Evidence. Accounting Horizons, 29(2), 431–438. https://doi.org/https://doi.org/10.2308/acch-51076
Alawadhi, A. (2015). The Application of Data Visuzalization in Auditing. Rutgers University.
Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44–59. https://doi.org/https://doi.org/10.1016/j.accinf.2016.07.004
Alzamil, Z. S., Appelbaum, D., Glasgall, W., & Vasarhelyi, M. A. (2021). Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data. Journal of Information Systems, 35(3), 199–221. https://doi.org/10.2308/ISYS-2020-025
Appelbaum, D. A., Kogan, A., & Vasarhelyi, M. A. (2018). Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. Journal of Accounting Literature, 40, 83–101. https://doi.org/https://doi.org/10.1016/j.acclit.2018.01.001
Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons, 29(2), 451–468.
Chang, C. J., & Luo, Y. (2021). Data visualization and cognitive biases in audits. Managerial Auditing Journal, 36(1), 1–16. https://doi.org/10.1108/MAJ-08-2017-1637
Dilla, W. N., & Raschke, R. L. (2015). Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems, 16, 1–22. https://doi.org/https://doi.org/10.1016/j.accinf.2015.01.001
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493–500. https://doi.org/https://doi.org/10.1016/j.bushor.2015.05.002
Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102–115. https://doi.org/https://doi.org/10.1016/j.acclit.2017.05.003
Guo, K. H., Yu, X., & Wilkin, C. (2021). A Picture Is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection. Journal of Information Systems. https://doi.org/10.2308/ISYS-2021-003
Hamdam, A., Jusoh, R., Yahya, Y., Abdul Jalil, A., & Zainal Abidin, N. H. (2021). Auditor judgment and decision-making in big data environment: a proposed research framework. Accounting Research Journal. https://doi.org/10.1108/ARJ-04-2020-0078
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511. https://doi.org/https://doi.org/10.1016/j.accinf.2021.100511
Li, S., Fisher, R., & Falta, M. (2021). The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis. Meditari Accountancy Research, 29(6), 1425–1450. https://doi.org/10.1108/MEDAR-06-2020-0920
Lurie, N. H., & Mason, C. H. (2007). Visual Representation: Implications for Decision Making. American Behavioral Scientist, 71, 160–177. https://doi.org/10.1177/0002764204266234
Ma, R. (2023). Construction of a social audit platform based on big data for "industry price, quality and credit. Applied Mathematics and Nonlinear Sciences, 8(2), 1339–1354.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/https://doi.org/10.1016/j.techfore.2019.119751
Mauludina, M. A., Azis, Y., Sukmadilaga, C., & Susanto, H. (2023). Determinants of SOE’s performance: A systematic literature review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2234138
Mauludina, M. A., Mulyani, S., & Adrianto, Z. (2023). Critical Success Factors for Implementation of Self-Service Business Intelligence in Management Accounting. Academic Journal of Interdiciplinary Studies, 12(3), 291–307.
Mauludina, M. A., Mulyani, S., Winarningsih, S., & Susanto, H. (2024). The role of data visualization in auditing: a systematic literature review. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2358168
Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the accounting profession. Journal of Information Systems, 31(3), 63–79. https://doi.org/https://doi.org/10.2308/isys-51805
Rose, A. M., Rose, J. M., Rotaru, K., Sanderson, K.-A., & Thibodeau, J. (2021). Effects of Data Visualization Choices on Psychophysiological Responses, Judgment and Audit Quality. Journal of Information Systems. https://doi.org/10.2308/ISYS-2020-046
Rose, A., Rose, J. M., Sanderson, K.-A., & Thibodeau, J. (2017). When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? Journal of Information Systems, 31, 81–99.
Sekaran, U., & Bougie, R. (2016). Reserach Methods for Bussiness A Skill-Bulding Approach (7th ed.). Wiley.
Tang, F., Norman, C. S., & Vendrzyk, V. P. (2017). Exploring perceptions of data analytics in the internal audit function. Behaviour & Information Technology, 36(11), 1125–1136. https://doi.org/10.1080/0144929X.2017.1355014
Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41, 100514. https://doi.org/https://doi.org/10.1016/j.accinf.2021.100514
Yi, J. S., Kang, Y. A., Stasko, J. T., & Jacko, J. A. (2007). Toward a deeper understanding of the role of interaction in information visualization. IEEE Transactions on Visualization and Computer Graphics, 13(6), 1224–1231. https://doi.org/10.1109/TVCG.2007.70515
Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big Data as a Complementary Audit Evidence. Accounting Horizons, 29(2), 431–438. https://doi.org/https://doi.org/10.2308/acch-51076
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