Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics
Privacy and security concerns with Big Data have gained momentum in both research and business fields. With the rapid growth and spread of data, it became difficult for traditional applications to store, compute and analyze huge volume of structured and unstructured data. Processing such data has be...
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| مؤلفون آخرون: | , |
| التنسيق: | conferenceObject |
| منشور في: |
2021
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://hdl.handle.net/10725/17721 https://doi.org/10.46254/SA02.20210599 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://index.ieomsociety.org/index.cfm/item/48172 |
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| _version_ | 1864513475979509760 |
|---|---|
| author | Yunis, Manal |
| author2 | El-Khalil, Raed Ghanem, Miray |
| author2_role | author author |
| author_facet | Yunis, Manal El-Khalil, Raed Ghanem, Miray |
| author_role | author |
| dc.creator.none.fl_str_mv | Yunis, Manal El-Khalil, Raed Ghanem, Miray |
| dc.date.none.fl_str_mv | 2021 2021 2026-02-20T13:49:41Z 2026-02-20T13:49:41Z |
| dc.identifier.none.fl_str_mv | 9781792361258 http://hdl.handle.net/10725/17721 https://doi.org/10.46254/SA02.20210599 Yunis, M. M., El-Khalil, R., & Ghanem, M. (2021, April). Towards a conceptual framework on the importance of privacy and security concerns in audit data analytics. In 2nd South American International Conference on Industrial Engineering and Operations Management (pp. 1490-1498). http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://index.ieomsociety.org/index.cfm/item/48172 |
| dc.language.none.fl_str_mv | en |
| dc.publisher.none.fl_str_mv | IEOM Society International |
| dc.rights.*.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.subject.none.fl_str_mv | Industrial engineering -- Congresses Production management -- Congresses |
| dc.title.none.fl_str_mv | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| dc.type.none.fl_str_mv | Conference Paper / Proceeding info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/conferenceObject |
| description | Privacy and security concerns with Big Data have gained momentum in both research and business fields. With the rapid growth and spread of data, it became difficult for traditional applications to store, compute and analyze huge volume of structured and unstructured data. Processing such data has become possible with the implementation of big data analytics tools. Organizations in general have long recognized the need of data analytics to increase quality and provide better value for financial statements users. Audit firms, in particular, have made significant investments in the field of data analytics, as traditional auditing techniques have not kept pace with the evolving economy and large investments of audit clients in technology. Traditional auditing has not kept pace with the changing economy and the large investments of organizations in data and technology. Audit data analytics have become an increasingly important tool for auditors to increase the quality and performance of their audit. However, such implementation have raised the concerns for privacy and security of client data. The main objective of this paper is to provide a context to the work by highlighting on the security and privacy concerns triggered by big data analytics and the importance of this matter in the audit sector. To this end, using an in-depth literature review, and drawing on a sound theoretical framework comprising utility maximization theory and procedural fairness theory, the paper proposes a conceptual model that depicts the relationships between privacy and security concerns, data analytics and audit quality. The model implications are discussed, and recommendations for future research are presented. |
| eu_rights_str_mv | openAccess |
| format | conferenceObject |
| id | LAURepo_0e5dcbab291453becbc7854be44202cd |
| identifier_str_mv | 9781792361258 Yunis, M. M., El-Khalil, R., & Ghanem, M. (2021, April). Towards a conceptual framework on the importance of privacy and security concerns in audit data analytics. In 2nd South American International Conference on Industrial Engineering and Operations Management (pp. 1490-1498). |
| language_invalid_str_mv | en |
| network_acronym_str | LAURepo |
| network_name_str | Lebanese American University repository |
| oai_identifier_str | oai:laur.lau.edu.lb:10725/17721 |
| publishDate | 2021 |
| publisher.none.fl_str_mv | IEOM Society International |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data AnalyticsYunis, ManalEl-Khalil, RaedGhanem, MirayIndustrial engineering -- CongressesProduction management -- CongressesPrivacy and security concerns with Big Data have gained momentum in both research and business fields. With the rapid growth and spread of data, it became difficult for traditional applications to store, compute and analyze huge volume of structured and unstructured data. Processing such data has become possible with the implementation of big data analytics tools. Organizations in general have long recognized the need of data analytics to increase quality and provide better value for financial statements users. Audit firms, in particular, have made significant investments in the field of data analytics, as traditional auditing techniques have not kept pace with the evolving economy and large investments of audit clients in technology. Traditional auditing has not kept pace with the changing economy and the large investments of organizations in data and technology. Audit data analytics have become an increasingly important tool for auditors to increase the quality and performance of their audit. However, such implementation have raised the concerns for privacy and security of client data. The main objective of this paper is to provide a context to the work by highlighting on the security and privacy concerns triggered by big data analytics and the importance of this matter in the audit sector. To this end, using an in-depth literature review, and drawing on a sound theoretical framework comprising utility maximization theory and procedural fairness theory, the paper proposes a conceptual model that depicts the relationships between privacy and security concerns, data analytics and audit quality. The model implications are discussed, and recommendations for future research are presented.IEOM Society International2026-02-20T13:49:41Z2026-02-20T13:49:41Z20212021Conference Paper / Proceedinginfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/conferenceObject9781792361258http://hdl.handle.net/10725/17721https://doi.org/10.46254/SA02.20210599Yunis, M. M., El-Khalil, R., & Ghanem, M. (2021, April). Towards a conceptual framework on the importance of privacy and security concerns in audit data analytics. In 2nd South American International Conference on Industrial Engineering and Operations Management (pp. 1490-1498).http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttps://index.ieomsociety.org/index.cfm/item/48172eninfo:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/177212026-02-20T13:49:41Z |
| spellingShingle | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics Yunis, Manal Industrial engineering -- Congresses Production management -- Congresses |
| status_str | publishedVersion |
| title | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| title_full | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| title_fullStr | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| title_full_unstemmed | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| title_short | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| title_sort | Towards a Conceptual Framework on the Importance of Privacy and Security Concerns in Audit Data Analytics |
| topic | Industrial engineering -- Congresses Production management -- Congresses |
| url | http://hdl.handle.net/10725/17721 https://doi.org/10.46254/SA02.20210599 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://index.ieomsociety.org/index.cfm/item/48172 |