Assoc. Prof. Bambang Leo Handoko
Bina Nusantara University, Indonesia
Associate Professor Bambang Leo Handoko, academics and practitioners in the field of business, specialty in Auditing. Experience as auditor in public accounting firm, internal auditor for corporation and auditor for securing vital objects of National Police Headquarters. He is an expert in financial audit, cryptocurrencies, financial technology, and e-business. He has had many international publications in reputable journals and proceeding with high index from many citation and acknowledgement from international researchers. He had won a lot of research grant from institution and government. Currently work as Subject Content Coordinator Auditing in Accounting Department, Faculty of Economic and Communication, Bina Nusantara University of Indonesia. He also technical committee in many reputable journal and conference.
Title: Determinants Affecting Intention of Use of Big Data Analytics on Remote Audits: TOE Framework Approach
Abstract: During the COVID-19 pandemics, auditors are required to do remote audit from their home or office. With the limitation of movement of the auditor, big data is the solution for the auditor as the data availability in large amounts in order to make the right decision where the process can be done quickly in effective and efficient ways. In order to help auditors do their jobs, it requires a supporting factor on doing remote audit which is technology, organization and environment. The possibilities to do audit with population based increased the fraud detection and quality of audit generated by the audit process. This article intends to define the differences, roles, fraud detection and impact of big data analytics on audit quality generated from remote audit process. This study used questionnaire to the respondents who have criteria of having experience in audit process, in order to determine which factors influence remote audit process.