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Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take. This study aims to test whether big data and data analytics affect auditors’ judgment by adopting the cognitive fit theory.

This was an experimental study involving 109 accounting students as participants. The 2 × 2 factorial design between subjects in a laboratory setting was applied to test the hypothesis.

First, this study supports the proposed hypothesis that participants who are provided with visual analytics information will rate audit risk lower than text analytics. Second, participants who receive information on unstructured data types will assess audit risk (audit hours) higher (longer) than those receiving structured data types. In addition, those who receive information from visual analytics results have a higher level of reliance than those receiving text analytics.

This research has implications for external and internal auditors to improve their skills and knowledge of data analytics and big data to make better judgments, especially when the auditor is planning the audit.

Previous studies have examined the effect of data analytics (predictive vs anomaly) and big data (financial vs non-financial) on auditor judgment, whereas this study examined data analytics (visual vs text analytics) and big data (structured and unstructured), which were not tested in previous studies.

Visual analytics is increasingly becoming a prominent technology for organizations seeking to gain knowledge and actionable insights from heterogeneous and big data to support decision-making. Whilst a broad range of visual analytics platforms exists, limited research has been conducted to explore the specific factors that influence their adoption in organizations. The purpose of this paper is to develop a framework for visual analytics adoption that synthesizes the factors related to the specific nature and characteristics of visual analytics technology.

This study applies a directed content analysis approach to online evaluation reviews of visual analytics platforms to identify the salient determinants of visual analytics adoption in organizations from the standpoint of practitioners. The online reviews were gathered from Gartner.com, and included a sample of 1,320 reviews for six widely adopted visual analytics platforms.

Based on the content analysis of online reviews, 34 factors emerged as key predictors of visual analytics adoption in organizations. These factors were synthesized into a conceptual framework of visual analytics adoption based on the diffusion of innovations theory and technology–organization–environment framework. The findings of this study demonstrated that the decision to adopt visual analytics technologies is not merely based on the technological factors. Various organizational and environmental factors have also significant influences on visual analytics adoption in organizations.

This study extends the previous work on technology adoption by developing an adoption framework that is aligned with the specific nature and characteristics of visual analytics technology and the factors involved to increase the utilization and business value of visual analytics in organizations.

This study highlights several factors that organizations should consider to facilitate the broad adoption of visual analytics technologies among IT and business professionals.

This study is among the first to use the online evaluation reviews to systematically explore the main factors involved in the acceptance and adoption of visual analytics technologies in organizations. Thus, it has potential to provide theoretical foundations for further research in this important and emerging field. The development of an integrative model synthesizing the salient determinants of visual analytics adoption in enterprises should ultimately allow both information systems researchers and practitioners to better understand how and why users form perceptions to accept and engage in the adoption of visual analytics tools and applications.

This paper aims to reviews the literature on applying visualization techniques to detect credit card fraud (CCF) and suspicious money laundering transactions.

In surveying the literature on visual fraud detection in these two domains, this paper reviews: the current use of visualization techniques, the variations of visual analytics used and the challenges of these techniques.

The findings reveal how visual analytics is used to detect outliers in CCF detection and identify links to criminal networks in money laundering transactions. Graph methodology and unsupervised clustering analyses are the most dominant types of visual analytics used for CCF detection. In contrast, network and graph analytics are heavily used in identifying criminal relationships in money laundering transactions.

Some common challenges in using visualization techniques to identify fraudulent transactions in both domains relate to data complexity and fraudsters’ ability to evade monitoring mechanisms.

A vast amount of complex data is being generated in the business environment, which enables support for decision-making through information processing and insight generation. The purpose of this study is to propose a process model for data-driven decision-making which provides an overarching methodology covering key stages of the business analytics life cycle. The model is then applied in two small enterprises using real customer/donor data to assist the strategic management of sales and fundraising.

Data science is a multi-disciplinary subject that aims to discover knowledge and insight from data while providing a bridge to data-driven decision-making across businesses. This paper starts with a review of established frameworks for data science and analytics before linking with process modelling and data-driven decision-making. A consolidated methodology is then described covering the key stages of exploring data, discovering insights and making decisions.

Representative case studies from a small manufacturing organisation and an independent hospice charity have been used to illustrate the application of the process model. Visual analytics have informed customer sales strategy and donor fundraising strategy through recommendations to the respective senior management teams.

The scope of this research has focused on customer analytics in small to medium-sized enterprise through two case studies. While the aims of these organisations are rather specific, they share a commonality of purpose for their strategic development, which is addressed by this paper.

Data science is shown to be applicable in the business environment through the proposed process model, synthesising micro- and macro-solution methodologies and allowing organisations to follow a structured procedure. Two real-world case studies have been used to highlight the value of the data-driven model in management decision-making.

Due to the size and velocity at which user generated content is created on social media services such as Twitter, analysts are often limited by the need to pre-determine the specific topics and themes they wish to follow. Visual analytics software may be used to support the interactive discovery of emergent themes. The paper aims to discuss these issues.

Tweets collected from the live Twitter stream matching a user’s query are stored in a database, and classified based on their sentiment. The temporally changing sentiment is visualized, along with sparklines showing the distribution of the top terms, hashtags, user mentions, and authors in each of the positive, neutral, and negative classes. Interactive tools are provided to support sub-querying and the examination of emergent themes.

A case study of using Vista to analyze sport fan engagement within a mega-sport event (2013 Le Tour de France) is provided. The authors illustrate how emergent themes can be identified and isolated from the large collection of data, without the need to identify these a priori.

Vista provides mechanisms that support the interactive exploration among Twitter data. By combining automatic data processing and machine learning methods with interactive visualization software, researchers are relieved of tedious data processing tasks, and can focus on the analysis of high-level features of the data. In particular, patterns of Twitter use can be identified, emergent themes can be isolated, and purposeful samples of the data can be selected by the researcher for further analysis.

The purpose of this paper is to introduce a novel framework for visual-aided ontology-based multidimensional ranking and to demonstrate a case study in the academic domain.

The paper presents a method for adapting semantic web technologies on multiple criteria decision-making algorithms to endow to them dynamic characteristics. It also showcases the enhancement of the decision-making process by visual analytics.

The semantic enhanced ranking method enables the reproducibility and transparency of ranking results, while the visual representation of this information further benefits decision makers into making well-informed and insightful deductions about the problem.

This approach is suitable for application domains that are ranked on the basis of multiple criteria.

The discussed approach provides a dynamic ranking methodology, instead of focusing only on one application field, or one multiple criteria decision-making method. It proposes a framework that allows integration of multidimensional, domain-specific information and produces complex ranking results in both textual and visual form.

The aim of this study is to understand the knowledge-sharing structure and co-production of trip-related knowledge through online travel forums.

The travel forum threads were collected from TripAdvisor’s Sydney travel forum for the period from 2010 to 2014, which contains 115,847 threads from 8,346 conversations. The data analytical technique was based on a novel methodological approach – visual analytics, including semantic pattern generation and network analysis.

Findings indicate that the knowledge structure is created by community residents who camouflage as local experts and serve as ambassadors of a destination. The knowledge structure presents collective intelligence co-produced by community residents and tourists. Further findings reveal how these community residents associate with each other and form a knowledge repertoire with information covering various travel domain areas.

The study offers valuable insights to help destination-management organizations and tour operators identify existing and emerging tourism issues to achieve a competitive destination advantage.

This study highlights the process of social media mediated travel knowledge co-production. It also discovers how community residents engage in reaching out to tourists by camouflaging as ordinary users.

Data mining along with its varied technologies like numerical mining, textual mining, multimedia mining, web mining, sentiment analysis and big data mining proves itself as an emerging field and manifests itself in the form of different techniques such as information mining; big data mining; big data mining and Internet of Things (IoT); and educational data mining. This paper aims to discuss how these technologies and techniques are used to derive information and, eventually, knowledge from data.

An extensive review of literature on data mining and its allied techniques was carried to ascertain the emerging procedures and techniques in the domain of data mining. Clarivate Analytic’s Web of Science and Sciverse Scopus were explored to discover the extent of literature published on Data Mining and its varied facets. Literature was searched against various keywords such as data mining; information mining; big data; big data and IoT; and educational data mining. Further, the works citing the literature on data mining were also explored to visualize a broad gamut of emerging techniques about this growing field.

The study validates that knowledge discovery in databases has rendered data mining as an emerging field; the data present in these databases paves the way for data mining techniques and analytics. This paper provides a unique view about the usage of data, and logical patterns derived from it, how new procedures, algorithms and mining techniques are being continuously upgraded for their multipurpose use for the betterment of human life and experiences.

The paper highlights different aspects of data mining, its different technological approaches, and how these emerging data technologies are used to derive logical insights from data and make data more meaningful.

The paper tries to highlight the current trends and facets of data mining.

Currently, in the education data use literature, there is a lack of research and examples that consider the early steps of filtering, organizing and visualizing data to inform decision-making. The purpose of this study is to describe how school leaders and researchers visualized and jointly made sense of data from a common learning management system (LMS) used by students across multiple schools and grades in a charter management organization operating in the USA. To make sense of LMS data, researchers and practitioners formed a partnership to organize complex data sets, create data visualizations and engage in joint sensemaking around data visualizations to begin to launch continuous improvement cycles.

The authors analyzed LMS data for n = 476 students in Algebra I using hierarchical cluster analysis heatmaps. The authors also engaged in a qualitative case study that examined the ways in which school leaders made sense of the data visualization to inform improvement efforts.

The outcome of this study is a framework for informing evidence-based improvement cycles using large, complex data sets. Central to moving through the various steps in the proposed framework are collaborations between researchers and practitioners who each bring expertise that is necessary for organizing, filtering and visualizing data from digital learning environments and administrative data systems.

The authors propose an integrated cycle of data use in schools that builds on collaborations between researchers and school leaders to inform evidence-based improvement cycles.

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.