The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F23%3A63574058" target="_blank" >RIV/70883521:28120/23:63574058 - isvavai.cz</a>

Result on the web

<a href="https://link.springer.com/chapter/10.1007/978-3-031-45021-1_1" target="_blank" >https://link.springer.com/chapter/10.1007/978-3-031-45021-1_1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-031-45021-1_1" target="_blank" >10.1007/978-3-031-45021-1_1</a>

Result language

angličtina

Original language name

The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

Original language description

The essence of big data and big data analytics as technological breakthroughs is to create and share value among stakeholders. Numerous studies focus on the impact of big data analytics upon firm’s performance, big data analytics and auditing and big data with created shared value. There is very little if any study on the mediating role of auditing in the relationship between big data analytics and shared value optimization. As a methodology, we used ‘Publish or Perish’ which is an academic “search engine” to search all the articles on the big data analytics and firm performance; big data analytics and auditing; big data analytics and shared value optimization topics available on Crossref without time limit. Initial search generated 1000 studies as articles, books and other publications. Based on our criteria, we included only 32 articles focusing on big data analytics and auditing (n = 18); big data analytics and created shared value (n = 14); and, without big data analytics and firm performance (n = 18) already substantially covered in extant literature. The main finding is that there is no study to our knowledge and study’s limitation on the mediating role of auditing in the tripartite relationship following our conceptual model based on optimization theory of engineering and given the importance of information integrity for stakeholders.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Advances in Production Intelligent Systems in Production Engineering and Maintenance

ISBN

978-3-031-45020-4

ISSN

2367-3370

e-ISSN

2367-3389

Number of pages

14

Pages from-to

1-14

Publisher name

Springer

Place of publication

Cham

Event location

Wroclav

Event date

Sep 13, 2023

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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