The power of big data affordances to reshape anti-fraud strategies
通过17位法务会计的半结构化访谈，研究大数据如何改变欺诈检测流程，识别出大数据在分析深度和可视化分析方面的可供性。
This paper examines how the integration of big data in forensic accounting practices is reshaping fraud detection processes. To capture the effects of this integration we used the perspective of affordances enabled by big data, an approach derived from sociomateriality. The research adopts a qualitative approach based on seventeen semi-structured interviews with forensic accountants. This qualitative approach allows us to identify dispositional and relational affordances. Findings show that big data enables some significant affordances. As dispositional affordances, big data and big data analytics tools ensure a greater depth of the analysis. The power of visual analytics in fraud detection is highlighted in both dispositional and relational affordances.