id	sid	tid	token	lemma	pos
emaj-153	1	1	volume	volume	NOUN
emaj-153	1	2	7	7	NUM
emaj-153	1	3	no	no	DET
emaj-153	1	4	2	2	NUM
emaj-153	1	5	(	(	PUNCT
emaj-153	1	6	2018	2018	NUM
emaj-153	1	7	)	)	PUNCT
emaj-153	2	1	|	|	ADV
emaj-153	2	2	issn	issn	VERB
emaj-153	2	3	2158	2158	NUM
emaj-153	2	4	-	-	SYM
emaj-153	2	5	8708	8708	NUM
emaj-153	2	6	(	(	PUNCT
emaj-153	2	7	online	online	NOUN
emaj-153	2	8	)	)	PUNCT
emaj-153	2	9	|	|	ADV
emaj-153	2	10	doi	doi	X
emaj-153	2	11	10.5195	10.5195	NUM
emaj-153	2	12	/	/	SYM
emaj-153	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-153	2	14	|	|	ADV
emaj-153	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	2	16	the	the	DET
emaj-153	2	17	hype	hype	NOUN
emaj-153	2	18	of	of	ADP
emaj-153	2	19	big	big	ADJ
emaj-153	2	20	data	datum	NOUN
emaj-153	2	21	analytics	analytic	NOUN
emaj-153	2	22	and	and	CCONJ
emaj-153	2	23	auditors	auditor	NOUN
emaj-153	2	24	prem	prem	PROPN
emaj-153	2	25	lal	lal	PROPN
emaj-153	2	26	joshi	joshi	PROPN
emaj-153	2	27	multimedia	multimedia	PROPN
emaj-153	2	28	university	university	PROPN
emaj-153	2	29	,	,	PUNCT
emaj-153	2	30	malaysia	malaysia	PROPN
emaj-153	3	1	|	|	ADV
emaj-153	3	2	prem.joshi@mmu.edu.my	prem.joshi@mmu.edu.my	PROPN
emaj-153	3	3	govindan	govindan	PROPN
emaj-153	3	4	marthandan	marthandan	PROPN
emaj-153	3	5	multimedia	multimedia	PROPN
emaj-153	3	6	university	university	PROPN
emaj-153	3	7	,	,	PUNCT
emaj-153	3	8	malaysia	malaysia	NOUN
emaj-153	4	1	|	|	ADV
emaj-153	4	2	marthandan@mmu.edu.my	marthandan@mmu.edu.my	ADJ
emaj-153	4	3	abstract	abstract	NOUN
emaj-153	4	4	in	in	ADP
emaj-153	4	5	the	the	DET
emaj-153	4	6	era	era	NOUN
emaj-153	4	7	of	of	ADP
emaj-153	4	8	fast	fast	ADV
emaj-153	4	9	-	-	PUNCT
emaj-153	4	10	tracking	track	VERB
emaj-153	4	11	digitization	digitization	NOUN
emaj-153	4	12	and	and	CCONJ
emaj-153	4	13	unconventional	unconventional	ADJ
emaj-153	4	14	big	big	ADJ
emaj-153	4	15	data	datum	NOUN
emaj-153	4	16	analytics	analytic	NOUN
emaj-153	4	17	,	,	PUNCT
emaj-153	4	18	business	business	NOUN
emaj-153	4	19	models	model	NOUN
emaj-153	4	20	are	be	AUX
emaj-153	4	21	being	be	AUX
emaj-153	4	22	reshaped	reshape	VERB
emaj-153	4	23	and	and	CCONJ
emaj-153	4	24	they	they	PRON
emaj-153	4	25	impact	impact	VERB
emaj-153	4	26	auditing	audit	VERB
emaj-153	4	27	amongst	amongst	ADP
emaj-153	4	28	auditors	auditor	NOUN
emaj-153	4	29	.	.	PUNCT
emaj-153	5	1	this	this	DET
emaj-153	5	2	viewpoint	viewpoint	NOUN
emaj-153	5	3	paper	paper	NOUN
emaj-153	5	4	takes	take	VERB
emaj-153	5	5	into	into	ADP
emaj-153	5	6	account	account	NOUN
emaj-153	5	7	the	the	DET
emaj-153	5	8	procedures	procedure	NOUN
emaj-153	5	9	underlying	underlie	VERB
emaj-153	5	10	on	on	ADP
emaj-153	5	11	big	big	ADJ
emaj-153	5	12	data	datum	NOUN
emaj-153	5	13	and	and	CCONJ
emaj-153	5	14	its	its	PRON
emaj-153	5	15	analytics	analytic	NOUN
emaj-153	5	16	in	in	ADP
emaj-153	5	17	driving	drive	VERB
emaj-153	5	18	the	the	DET
emaj-153	5	19	evolution	evolution	NOUN
emaj-153	5	20	of	of	ADP
emaj-153	5	21	business	business	NOUN
emaj-153	5	22	and	and	CCONJ
emaj-153	5	23	identifies	identify	VERB
emaj-153	5	24	some	some	PRON
emaj-153	5	25	of	of	ADP
emaj-153	5	26	the	the	DET
emaj-153	5	27	unresolved	unresolved	ADJ
emaj-153	5	28	issues	issue	NOUN
emaj-153	5	29	and	and	CCONJ
emaj-153	5	30	concerns	concern	NOUN
emaj-153	5	31	on	on	ADP
emaj-153	5	32	auditors	auditor	NOUN
emaj-153	5	33	,	,	PUNCT
emaj-153	5	34	especially	especially	ADV
emaj-153	5	35	in	in	ADP
emaj-153	5	36	the	the	DET
emaj-153	5	37	context	context	NOUN
emaj-153	5	38	of	of	ADP
emaj-153	5	39	cognitive	cognitive	ADJ
emaj-153	5	40	tasks	task	NOUN
emaj-153	5	41	.	.	PUNCT
emaj-153	6	1	the	the	DET
emaj-153	6	2	paper	paper	NOUN
emaj-153	6	3	continues	continue	VERB
emaj-153	6	4	to	to	PART
emaj-153	6	5	focus	focus	VERB
emaj-153	6	6	on	on	ADP
emaj-153	6	7	the	the	DET
emaj-153	6	8	current	current	ADJ
emaj-153	6	9	spate	spate	NOUN
emaj-153	6	10	of	of	ADP
emaj-153	6	11	discussions	discussion	NOUN
emaj-153	6	12	on	on	ADP
emaj-153	6	13	big	big	ADJ
emaj-153	6	14	data	datum	NOUN
emaj-153	6	15	and	and	CCONJ
emaj-153	6	16	auditing	auditing	NOUN
emaj-153	6	17	profession	profession	NOUN
emaj-153	6	18	.	.	PUNCT
emaj-153	7	1	it	it	PRON
emaj-153	7	2	explains	explain	VERB
emaj-153	7	3	the	the	DET
emaj-153	7	4	nature	nature	NOUN
emaj-153	7	5	of	of	ADP
emaj-153	7	6	big	big	ADJ
emaj-153	7	7	data	datum	NOUN
emaj-153	7	8	and	and	CCONJ
emaj-153	7	9	its	its	PRON
emaj-153	7	10	characteristics	characteristic	NOUN
emaj-153	7	11	as	as	ADV
emaj-153	7	12	well	well	ADV
emaj-153	7	13	as	as	ADP
emaj-153	7	14	the	the	DET
emaj-153	7	15	output	output	NOUN
emaj-153	7	16	types	type	NOUN
emaj-153	7	17	.	.	PUNCT
emaj-153	8	1	this	this	DET
emaj-153	8	2	paper	paper	NOUN
emaj-153	8	3	also	also	ADV
emaj-153	8	4	tries	try	VERB
emaj-153	8	5	to	to	PART
emaj-153	8	6	find	find	VERB
emaj-153	8	7	answers	answer	NOUN
emaj-153	8	8	for	for	ADP
emaj-153	8	9	what	what	PRON
emaj-153	8	10	is	be	AUX
emaj-153	8	11	new	new	ADJ
emaj-153	8	12	in	in	ADP
emaj-153	8	13	it	it	PRON
emaj-153	8	14	,	,	PUNCT
emaj-153	8	15	how	how	SCONJ
emaj-153	8	16	it	it	PRON
emaj-153	8	17	assists	assist	VERB
emaj-153	8	18	the	the	DET
emaj-153	8	19	auditors	auditor	NOUN
emaj-153	8	20	along	along	ADP
emaj-153	8	21	with	with	ADP
emaj-153	8	22	some	some	DET
emaj-153	8	23	unresolved	unresolved	ADJ
emaj-153	8	24	issues	issue	NOUN
emaj-153	8	25	and	and	CCONJ
emaj-153	8	26	concerns	concern	NOUN
emaj-153	8	27	.	.	PUNCT
emaj-153	9	1	since	since	SCONJ
emaj-153	9	2	big	big	ADJ
emaj-153	9	3	data	datum	NOUN
emaj-153	9	4	analytics	analytic	NOUN
emaj-153	9	5	is	be	AUX
emaj-153	9	6	the	the	DET
emaj-153	9	7	future	future	NOUN
emaj-153	9	8	,	,	PUNCT
emaj-153	9	9	auditors	auditor	NOUN
emaj-153	9	10	need	need	VERB
emaj-153	9	11	to	to	PART
emaj-153	9	12	reshape	reshape	VERB
emaj-153	9	13	themselves	themselves	PRON
emaj-153	9	14	in	in	ADP
emaj-153	9	15	terms	term	NOUN
emaj-153	9	16	of	of	ADP
emaj-153	9	17	skills	skill	NOUN
emaj-153	9	18	and	and	CCONJ
emaj-153	9	19	competencies	competency	NOUN
emaj-153	9	20	to	to	PART
emaj-153	9	21	meet	meet	VERB
emaj-153	9	22	the	the	DET
emaj-153	9	23	emerging	emerge	VERB
emaj-153	9	24	technological	technological	ADJ
emaj-153	9	25	challenges	challenge	NOUN
emaj-153	9	26	.	.	PUNCT
emaj-153	10	1	keywords	keyword	NOUN
emaj-153	10	2	:	:	PUNCT
emaj-153	10	3	big	big	ADJ
emaj-153	10	4	data	datum	NOUN
emaj-153	10	5	,	,	PUNCT
emaj-153	10	6	big	big	ADJ
emaj-153	10	7	data	datum	NOUN
emaj-153	10	8	analytics	analytic	NOUN
emaj-153	10	9	,	,	PUNCT
emaj-153	10	10	auditors	auditor	NOUN
emaj-153	10	11	,	,	PUNCT
emaj-153	10	12	unresolved	unresolved	ADJ
emaj-153	10	13	issues	issue	NOUN
emaj-153	10	14	new	new	ADJ
emaj-153	10	15	articles	article	NOUN
emaj-153	10	16	in	in	ADP
emaj-153	10	17	this	this	DET
emaj-153	10	18	journal	journal	NOUN
emaj-153	10	19	are	be	AUX
emaj-153	10	20	licensed	license	VERB
emaj-153	10	21	under	under	ADP
emaj-153	10	22	a	a	DET
emaj-153	10	23	creative	creative	ADJ
emaj-153	10	24	commons	common	NOUN
emaj-153	10	25	attribution	attribution	NOUN
emaj-153	10	26	3.0	3.0	NUM
emaj-153	10	27	united	unite	VERB
emaj-153	10	28	states	states	PROPN
emaj-153	10	29	license	license	NOUN
emaj-153	10	30	.	.	PUNCT
emaj-153	11	1	this	this	DET
emaj-153	11	2	journal	journal	NOUN
emaj-153	11	3	is	be	AUX
emaj-153	11	4	published	publish	VERB
emaj-153	11	5	by	by	ADP
emaj-153	11	6	the	the	DET
emaj-153	11	7	university	university	NOUN
emaj-153	11	8	library	library	NOUN
emaj-153	11	9	system	system	NOUN
emaj-153	11	10	of	of	ADP
emaj-153	11	11	the	the	DET
emaj-153	11	12	university	university	PROPN
emaj-153	11	13	of	of	ADP
emaj-153	11	14	pittsburgh	pittsburgh	PROPN
emaj-153	11	15	as	as	ADP
emaj-153	11	16	part	part	NOUN
emaj-153	11	17	of	of	ADP
emaj-153	11	18	its	its	PRON
emaj-153	11	19	d	d	NOUN
emaj-153	11	20	-	-	PUNCT
emaj-153	11	21	scribe	scribe	VERB
emaj-153	11	22	digital	digital	ADJ
emaj-153	11	23	publishing	publishing	NOUN
emaj-153	11	24	program	program	NOUN
emaj-153	11	25	,	,	PUNCT
emaj-153	11	26	and	and	CCONJ
emaj-153	11	27	is	be	AUX
emaj-153	11	28	cosponsored	cosponsor	VERB
emaj-153	11	29	by	by	ADP
emaj-153	11	30	the	the	DET
emaj-153	11	31	university	university	PROPN
emaj-153	11	32	of	of	ADP
emaj-153	11	33	pittsburgh	pittsburgh	PROPN
emaj-153	11	34	press	press	NOUN
emaj-153	11	35	.	.	PUNCT
emaj-153	12	1	volume	volume	NOUN
emaj-153	12	2	8	8	NUM
emaj-153	12	3	no	no	DET
emaj-153	12	4	2	2	NUM
emaj-153	12	5	(	(	PUNCT
emaj-153	12	6	2018	2018	NUM
emaj-153	12	7	)	)	PUNCT
emaj-153	12	8	|	|	ADV
emaj-153	12	9	issn	issn	VERB
emaj-153	12	10	2158	2158	NUM
emaj-153	12	11	-	-	SYM
emaj-153	12	12	8708	8708	NUM
emaj-153	12	13	(	(	PUNCT
emaj-153	12	14	online	online	NOUN
emaj-153	12	15	)	)	PUNCT
emaj-153	12	16	|	|	ADV
emaj-153	12	17	doi	doi	X
emaj-153	12	18	10.5195	10.5195	NUM
emaj-153	12	19	/	/	SYM
emaj-153	12	20	emaj.2018.153	emaj.2018.153	PROPN
emaj-153	13	1	|	|	ADV
emaj-153	13	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	14	1	|	|	ADV
emaj-153	14	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-153	14	3	mailto:prem.joshi@mmu.edu.my	mailto:prem.joshi@mmu.edu.my	PROPN
emaj-153	14	4	mailto:marthandan@mmu.edu.my	mailto:marthandan@mmu.edu.my	NOUN
emaj-153	14	5	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-153	14	6	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-153	14	7	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	PUNCT
emaj-153	15	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-153	15	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-153	15	3	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-153	16	1	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-153	16	2	volume	volume	NOUN
emaj-153	16	3	8	8	NUM
emaj-153	16	4	no	no	DET
emaj-153	16	5	2	2	NUM
emaj-153	16	6	(	(	PUNCT
emaj-153	16	7	2018	2018	NUM
emaj-153	16	8	)	)	PUNCT
emaj-153	17	1	|	|	ADV
emaj-153	17	2	issn	issn	VERB
emaj-153	17	3	2158	2158	NUM
emaj-153	17	4	-	-	SYM
emaj-153	17	5	8708	8708	NUM
emaj-153	17	6	(	(	PUNCT
emaj-153	17	7	online	online	NOUN
emaj-153	17	8	)	)	PUNCT
emaj-153	17	9	|	|	ADV
emaj-153	17	10	doi	doi	X
emaj-153	17	11	10.5195	10.5195	NUM
emaj-153	17	12	/	/	SYM
emaj-153	17	13	emaj.2018.153	emaj.2018.153	PROPN
emaj-153	17	14	|	|	ADV
emaj-153	17	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	17	16	prem	prem	PROPN
emaj-153	17	17	lal	lal	PROPN
emaj-153	17	18	joshi	joshi	PROPN
emaj-153	17	19	,	,	PUNCT
emaj-153	17	20	govindan	govindan	PROPN
emaj-153	17	21	marthandan	marthandan	PROPN
emaj-153	17	22	emerging	emerge	VERB
emaj-153	17	23	markets	market	NOUN
emaj-153	17	24	journal	journal	NOUN
emaj-153	17	25	|	|	ADV
emaj-153	17	26	p	p	NOUN
emaj-153	17	27	a	a	DET
emaj-153	17	28	g	g	NOUN
emaj-153	17	29	e	e	NOUN
emaj-153	17	30	|1	|1	PRON
emaj-153	17	31	the	the	DET
emaj-153	17	32	hype	hype	NOUN
emaj-153	17	33	of	of	ADP
emaj-153	17	34	big	big	ADJ
emaj-153	17	35	data	datum	NOUN
emaj-153	17	36	analytics	analytic	NOUN
emaj-153	17	37	and	and	CCONJ
emaj-153	17	38	auditors	auditor	NOUN
emaj-153	17	39	prem	prem	PROPN
emaj-153	17	40	lal	lal	PROPN
emaj-153	17	41	joshi	joshi	PROPN
emaj-153	17	42	govindan	govindan	PROPN
emaj-153	17	43	marthandan	marthandan	PROPN
emaj-153	17	44	1	1	X
emaj-153	17	45	.	.	PUNCT
emaj-153	18	1	introduction	introduction	NOUN
emaj-153	18	2	the	the	DET
emaj-153	18	3	emerging	emerge	VERB
emaj-153	18	4	technologies	technology	NOUN
emaj-153	18	5	are	be	AUX
emaj-153	18	6	driving	drive	VERB
emaj-153	18	7	several	several	ADJ
emaj-153	18	8	changes	change	NOUN
emaj-153	18	9	in	in	ADP
emaj-153	18	10	accounting	accounting	NOUN
emaj-153	18	11	and	and	CCONJ
emaj-153	18	12	auditing	auditing	NOUN
emaj-153	18	13	fields	field	NOUN
emaj-153	18	14	.	.	PUNCT
emaj-153	19	1	the	the	DET
emaj-153	19	2	institute	institute	PROPN
emaj-153	19	3	of	of	ADP
emaj-153	19	4	chartered	chartered	PROPN
emaj-153	19	5	accountants	accountant	NOUN
emaj-153	19	6	of	of	ADP
emaj-153	19	7	england	england	PROPN
emaj-153	19	8	and	and	CCONJ
emaj-153	19	9	wales	wales	PROPN
emaj-153	19	10	(	(	PUNCT
emaj-153	19	11	icae	icae	PROPN
emaj-153	19	12	&	&	CCONJ
emaj-153	19	13	w	w	PROPN
emaj-153	19	14	)	)	PUNCT
emaj-153	19	15	argued	argue	VERB
emaj-153	19	16	that	that	SCONJ
emaj-153	19	17	”	"	PUNCT
emaj-153	19	18	it	it	PRON
emaj-153	19	19	is	be	AUX
emaj-153	19	20	critical	critical	ADJ
emaj-153	19	21	for	for	ADP
emaj-153	19	22	audit	audit	NOUN
emaj-153	19	23	profession	profession	NOUN
emaj-153	19	24	to	to	PART
emaj-153	19	25	keep	keep	VERB
emaj-153	19	26	pace	pace	NOUN
emaj-153	19	27	with	with	ADP
emaj-153	19	28	these	these	DET
emaj-153	19	29	changes	change	NOUN
emaj-153	19	30	and	and	CCONJ
emaj-153	19	31	be	be	AUX
emaj-153	19	32	proactive	proactive	ADJ
emaj-153	19	33	in	in	ADP
emaj-153	19	34	understanding	understand	VERB
emaj-153	19	35	how	how	SCONJ
emaj-153	19	36	new	new	ADJ
emaj-153	19	37	technology	technology	NOUN
emaj-153	19	38	trends	trend	NOUN
emaj-153	19	39	can	can	AUX
emaj-153	19	40	tranform	tranform	VERB
emaj-153	19	41	the	the	DET
emaj-153	19	42	audit	audit	NOUN
emaj-153	19	43	approaches	approach	NOUN
emaj-153	19	44	”	"	PUNCT
emaj-153	19	45	.	.	PUNCT
emaj-153	20	1	among	among	ADP
emaj-153	20	2	such	such	ADJ
emaj-153	20	3	technologies	technology	NOUN
emaj-153	20	4	,	,	PUNCT
emaj-153	20	5	big	big	ADJ
emaj-153	20	6	data	datum	NOUN
emaj-153	20	7	analytics	analytic	NOUN
emaj-153	20	8	is	be	AUX
emaj-153	20	9	of	of	ADP
emaj-153	20	10	great	great	ADJ
emaj-153	20	11	importance	importance	NOUN
emaj-153	20	12	for	for	ADP
emaj-153	20	13	accounting	accounting	NOUN
emaj-153	20	14	and	and	CCONJ
emaj-153	20	15	auditing	auditing	NOUN
emaj-153	20	16	professionals	professional	NOUN
emaj-153	20	17	and	and	CCONJ
emaj-153	20	18	educators	educator	NOUN
emaj-153	20	19	.	.	PUNCT
emaj-153	21	1	therefore	therefore	ADV
emaj-153	21	2	,	,	PUNCT
emaj-153	21	3	the	the	DET
emaj-153	21	4	objective	objective	NOUN
emaj-153	21	5	of	of	ADP
emaj-153	21	6	this	this	DET
emaj-153	21	7	paper	paper	NOUN
emaj-153	21	8	is	be	AUX
emaj-153	21	9	to	to	PART
emaj-153	21	10	critically	critically	ADV
emaj-153	21	11	examine	examine	VERB
emaj-153	21	12	issues	issue	NOUN
emaj-153	21	13	,	,	PUNCT
emaj-153	21	14	concern	concern	NOUN
emaj-153	21	15	and	and	CCONJ
emaj-153	21	16	challenges	challenge	NOUN
emaj-153	21	17	arising	arise	VERB
emaj-153	21	18	from	from	ADP
emaj-153	21	19	the	the	DET
emaj-153	21	20	big	big	ADJ
emaj-153	21	21	data	datum	NOUN
emaj-153	21	22	analytics	analytic	NOUN
emaj-153	21	23	to	to	ADP
emaj-153	21	24	auditing	auditing	NOUN
emaj-153	21	25	professionals	professional	NOUN
emaj-153	21	26	.	.	PUNCT
emaj-153	22	1	2	2	X
emaj-153	22	2	.	.	X
emaj-153	22	3	big	big	ADJ
emaj-153	22	4	data	datum	NOUN
emaj-153	22	5	defined	define	VERB
emaj-153	22	6	and	and	CCONJ
emaj-153	22	7	its	its	PRON
emaj-153	22	8	characteristics	characteristic	NOUN
emaj-153	22	9	collecting	collecting	NOUN
emaj-153	22	10	,	,	PUNCT
emaj-153	22	11	mining	mining	NOUN
emaj-153	22	12	and	and	CCONJ
emaj-153	22	13	exploiting	exploit	VERB
emaj-153	22	14	the	the	DET
emaj-153	22	15	data	datum	NOUN
emaj-153	22	16	which	which	PRON
emaj-153	22	17	are	be	AUX
emaj-153	22	18	available	available	ADJ
emaj-153	22	19	from	from	ADP
emaj-153	22	20	a	a	DET
emaj-153	22	21	wide	wide	ADJ
emaj-153	22	22	variety	variety	NOUN
emaj-153	22	23	of	of	ADP
emaj-153	22	24	sources	source	NOUN
emaj-153	22	25	have	have	AUX
emaj-153	22	26	become	become	VERB
emaj-153	22	27	the	the	DET
emaj-153	22	28	demanding	demand	VERB
emaj-153	22	29	tasks	task	NOUN
emaj-153	22	30	for	for	ADP
emaj-153	22	31	the	the	DET
emaj-153	22	32	organisations	organisation	NOUN
emaj-153	22	33	.	.	PUNCT
emaj-153	23	1	big	big	ADJ
emaj-153	23	2	data	data	PROPN
emaj-153	23	3	analytics	analytic	NOUN
emaj-153	23	4	(	(	PUNCT
emaj-153	23	5	bda	bda	PROPN
emaj-153	23	6	)	)	PUNCT
emaj-153	23	7	is	be	AUX
emaj-153	23	8	a	a	DET
emaj-153	23	9	growing	grow	VERB
emaj-153	23	10	methodology	methodology	NOUN
emaj-153	23	11	for	for	ADP
emaj-153	23	12	helping	help	VERB
emaj-153	23	13	the	the	DET
emaj-153	23	14	organisations	organisation	NOUN
emaj-153	23	15	in	in	ADP
emaj-153	23	16	this	this	DET
emaj-153	23	17	regard	regard	NOUN
emaj-153	23	18	.	.	PUNCT
emaj-153	24	1	big	big	ADJ
emaj-153	24	2	data	data	PROPN
emaj-153	24	3	crunches	crunch	NOUN
emaj-153	24	4	massive	massive	ADJ
emaj-153	24	5	volume	volume	NOUN
emaj-153	24	6	of	of	ADP
emaj-153	24	7	data	datum	NOUN
emaj-153	24	8	obtained	obtain	VERB
emaj-153	24	9	from	from	ADP
emaj-153	24	10	internal	internal	ADJ
emaj-153	24	11	and	and	CCONJ
emaj-153	24	12	external	external	ADJ
emaj-153	24	13	sources	source	NOUN
emaj-153	24	14	(	(	PUNCT
emaj-153	24	15	jiang	jiang	PROPN
emaj-153	24	16	and	and	CCONJ
emaj-153	24	17	zhang	zhang	PROPN
emaj-153	24	18	,	,	PUNCT
emaj-153	24	19	2015	2015	NUM
emaj-153	24	20	)	)	PUNCT
emaj-153	24	21	.	.	PUNCT
emaj-153	25	1	big	big	ADJ
emaj-153	25	2	data	datum	NOUN
emaj-153	25	3	refers	refer	VERB
emaj-153	25	4	to	to	ADP
emaj-153	25	5	massive	massive	ADJ
emaj-153	25	6	volume	volume	NOUN
emaj-153	25	7	of	of	ADP
emaj-153	25	8	structured	structured	ADJ
emaj-153	25	9	,	,	PUNCT
emaj-153	25	10	semi	semi	ADJ
emaj-153	25	11	-	-	ADJ
emaj-153	25	12	structured	structured	ADJ
emaj-153	25	13	and	and	CCONJ
emaj-153	25	14	unstructured	unstructured	ADJ
emaj-153	25	15	data	datum	NOUN
emaj-153	25	16	that	that	PRON
emaj-153	25	17	is	be	AUX
emaj-153	25	18	so	so	ADV
emaj-153	25	19	large	large	ADJ
emaj-153	25	20	that	that	SCONJ
emaj-153	25	21	it	it	PRON
emaj-153	25	22	is	be	AUX
emaj-153	25	23	very	very	ADV
emaj-153	25	24	difficult	difficult	ADJ
emaj-153	25	25	to	to	PART
emaj-153	25	26	process	process	VERB
emaj-153	25	27	using	use	VERB
emaj-153	25	28	traditional	traditional	ADJ
emaj-153	25	29	data	datum	NOUN
emaj-153	25	30	processing	processing	NOUN
emaj-153	25	31	techniques	technique	NOUN
emaj-153	25	32	.	.	PUNCT
emaj-153	26	1	big	big	ADJ
emaj-153	26	2	data	data	NOUN
emaj-153	26	3	comprises	comprise	NOUN
emaj-153	26	4	of	of	ADP
emaj-153	26	5	extremely	extremely	ADV
emaj-153	26	6	large	large	ADJ
emaj-153	26	7	data	datum	NOUN
emaj-153	26	8	sets	set	NOUN
emaj-153	26	9	that	that	PRON
emaj-153	26	10	may	may	AUX
emaj-153	26	11	be	be	AUX
emaj-153	26	12	analyzed	analyze	VERB
emaj-153	26	13	using	use	VERB
emaj-153	26	14	emerging	emerge	VERB
emaj-153	26	15	technologies	technology	NOUN
emaj-153	26	16	to	to	PART
emaj-153	26	17	reveal	reveal	VERB
emaj-153	26	18	patterns	pattern	NOUN
emaj-153	26	19	,	,	PUNCT
emaj-153	26	20	trends	trend	NOUN
emaj-153	26	21	and	and	CCONJ
emaj-153	26	22	relationships	relationship	NOUN
emaj-153	26	23	.	.	PUNCT
emaj-153	27	1	according	accord	VERB
emaj-153	27	2	to	to	ADP
emaj-153	27	3	connolly	connolly	PROPN
emaj-153	27	4	(	(	PUNCT
emaj-153	27	5	2012	2012	NUM
emaj-153	27	6	)	)	PUNCT
emaj-153	27	7	,	,	PUNCT
emaj-153	27	8	big	big	ADJ
emaj-153	27	9	data	datum	NOUN
emaj-153	27	10	includes	include	VERB
emaj-153	27	11	the	the	DET
emaj-153	27	12	following	following	NOUN
emaj-153	27	13	and	and	CCONJ
emaj-153	27	14	can	can	AUX
emaj-153	27	15	be	be	AUX
emaj-153	27	16	formulized	formulize	VERB
emaj-153	27	17	as	as	SCONJ
emaj-153	27	18	follows	follow	VERB
emaj-153	27	19	:	:	PUNCT
emaj-153	27	20	big	big	ADJ
emaj-153	27	21	data	datum	NOUN
emaj-153	27	22	=	=	SYM
emaj-153	27	23	transactions	transaction	NOUN
emaj-153	27	24	+	+	CCONJ
emaj-153	27	25	interactions	interaction	NOUN
emaj-153	27	26	+	+	CCONJ
emaj-153	27	27	observations	observation	NOUN
emaj-153	27	28	for	for	ADP
emaj-153	27	29	example	example	NOUN
emaj-153	27	30	,	,	PUNCT
emaj-153	27	31	transactions	transaction	NOUN
emaj-153	27	32	data	datum	NOUN
emaj-153	27	33	are	be	AUX
emaj-153	27	34	erp	erp	PROPN
emaj-153	27	35	data	data	PROPN
emaj-153	27	36	.	.	PUNCT
emaj-153	28	1	interactions	interaction	NOUN
emaj-153	28	2	data	datum	NOUN
emaj-153	28	3	are	be	AUX
emaj-153	28	4	tweets	tweet	NOUN
emaj-153	28	5	or	or	CCONJ
emaj-153	28	6	facebook	facebook	NOUN
emaj-153	28	7	posts	post	NOUN
emaj-153	28	8	.	.	PUNCT
emaj-153	29	1	observations	observation	NOUN
emaj-153	29	2	data	datum	NOUN
emaj-153	29	3	come	come	VERB
emaj-153	29	4	from	from	ADP
emaj-153	29	5	internet	internet	NOUN
emaj-153	29	6	of	of	ADP
emaj-153	29	7	things	thing	NOUN
emaj-153	29	8	iot	iot	VERB
emaj-153	29	9	)	)	PUNCT
emaj-153	29	10	such	such	ADJ
emaj-153	29	11	as	as	ADP
emaj-153	29	12	gps	gps	PROPN
emaj-153	29	13	,	,	PUNCT
emaj-153	29	14	cctv	cctv	NOUN
emaj-153	29	15	or	or	CCONJ
emaj-153	29	16	monitoring	monitor	VERB
emaj-153	29	17	data	datum	NOUN
emaj-153	29	18	.	.	PUNCT
emaj-153	30	1	big	big	ADJ
emaj-153	30	2	data	datum	NOUN
emaj-153	30	3	also	also	ADV
emaj-153	30	4	have	have	VERB
emaj-153	30	5	five	five	NUM
emaj-153	30	6	vs	vs	ADP
emaj-153	30	7	characteristics	characteristic	NOUN
emaj-153	30	8	,	,	PUNCT
emaj-153	30	9	which	which	PRON
emaj-153	30	10	are	be	AUX
emaj-153	30	11	listed	list	VERB
emaj-153	30	12	below	below	ADV
emaj-153	30	13	:	:	PUNCT
emaj-153	30	14			NOUN
emaj-153	30	15	volume	volume	NOUN
emaj-153	30	16	(	(	PUNCT
emaj-153	30	17	magnitude	magnitude	NOUN
emaj-153	30	18	of	of	ADP
emaj-153	30	19	data	datum	NOUN
emaj-153	30	20	in	in	ADP
emaj-153	30	21	multiple	multiple	ADJ
emaj-153	30	22	terabytes	terabyte	NOUN
emaj-153	30	23	and	and	CCONJ
emaj-153	30	24	petabytes	petabyte	NOUN
emaj-153	30	25	)	)	PUNCT
emaj-153	30	26			PRON
emaj-153	30	27	variety	variety	NOUN
emaj-153	30	28	(	(	PUNCT
emaj-153	30	29	structural	structural	ADJ
emaj-153	30	30	heterogeneity	heterogeneity	NOUN
emaj-153	30	31	in	in	ADP
emaj-153	30	32	a	a	DET
emaj-153	30	33	dataset	dataset	NOUN
emaj-153	30	34	)	)	PUNCT
emaj-153	30	35			NOUN
emaj-153	30	36	velocity	velocity	NOUN
emaj-153	30	37	(	(	PUNCT
emaj-153	30	38	the	the	DET
emaj-153	30	39	rate	rate	NOUN
emaj-153	30	40	at	at	ADP
emaj-153	30	41	which	which	PRON
emaj-153	30	42	data	datum	NOUN
emaj-153	30	43	are	be	AUX
emaj-153	30	44	generated	generate	VERB
emaj-153	30	45	and	and	CCONJ
emaj-153	30	46	the	the	DET
emaj-153	30	47	speed	speed	NOUN
emaj-153	30	48	at	at	ADP
emaj-153	30	49	which	which	PRON
emaj-153	30	50	it	it	PRON
emaj-153	30	51	should	should	AUX
emaj-153	30	52	be	be	AUX
emaj-153	30	53	analyzed	analyze	VERB
emaj-153	30	54	and	and	CCONJ
emaj-153	30	55	acted	act	VERB
emaj-153	30	56	upon	upon	SCONJ
emaj-153	30	57	)	)	PUNCT
emaj-153	30	58			NOUN
emaj-153	30	59	value	value	NOUN
emaj-153	30	60	(	(	PUNCT
emaj-153	30	61	attribute	attribute	NOUN
emaj-153	30	62	of	of	ADP
emaj-153	30	63	big	big	ADJ
emaj-153	30	64	data	datum	NOUN
emaj-153	30	65	low	low	ADJ
emaj-153	30	66	value	value	NOUN
emaj-153	30	67	density	density	NOUN
emaj-153	30	68	)	)	PUNCT
emaj-153	30	69			NOUN
emaj-153	30	70	veracity	veracity	NOUN
emaj-153	30	71	(	(	PUNCT
emaj-153	30	72	unreliability	unreliability	NOUN
emaj-153	30	73	inherent	inherent	ADJ
emaj-153	30	74	in	in	ADP
emaj-153	30	75	some	some	DET
emaj-153	30	76	sources	source	NOUN
emaj-153	30	77	of	of	ADP
emaj-153	30	78	data	datum	NOUN
emaj-153	30	79	)	)	PUNCT
emaj-153	30	80	moreover	moreover	ADV
emaj-153	30	81	,	,	PUNCT
emaj-153	30	82	big	big	ADJ
emaj-153	30	83	data	datum	NOUN
emaj-153	30	84	analytics	analytic	NOUN
emaj-153	30	85	has	have	AUX
emaj-153	30	86	been	be	AUX
emaj-153	30	87	defined	define	VERB
emaj-153	30	88	as	as	ADP
emaj-153	30	89	a	a	DET
emaj-153	30	90	comprehensive	comprehensive	ADJ
emaj-153	30	91	way	way	NOUN
emaj-153	30	92	to	to	PART
emaj-153	30	93	retrieve	retrieve	VERB
emaj-153	30	94	,	,	PUNCT
emaj-153	30	95	process	process	NOUN
emaj-153	30	96	and	and	CCONJ
emaj-153	30	97	analyze	analyze	VERB
emaj-153	30	98	the	the	DET
emaj-153	30	99	„	„	PUNCT
emaj-153	30	100	5	5	NUM
emaj-153	30	101	vs‟	vs‟	PROPN
emaj-153	30	102	data	data	NOUN
emaj-153	30	103	-	-	PUNCT
emaj-153	30	104	related	relate	VERB
emaj-153	30	105	characteristics	characteristic	NOUN
emaj-153	30	106	in	in	ADP
emaj-153	30	107	order	order	NOUN
emaj-153	30	108	to	to	PART
emaj-153	30	109	create	create	VERB
emaj-153	30	110	valuable	valuable	ADJ
emaj-153	30	111	intelligence	intelligence	NOUN
emaj-153	30	112	insights	insight	NOUN
emaj-153	30	113	for	for	ADP
emaj-153	30	114	continual	continual	ADJ
emaj-153	30	115	value	value	NOUN
emaj-153	30	116	delivery	delivery	NOUN
emaj-153	30	117	,	,	PUNCT
emaj-153	30	118	performance	performance	NOUN
emaj-153	30	119	assessment	assessment	NOUN
emaj-153	30	120	and	and	CCONJ
emaj-153	30	121	forging	forge	VERB
emaj-153	30	122	competitive	competitive	ADJ
emaj-153	30	123	advantages	advantage	NOUN
emaj-153	30	124	(	(	PUNCT
emaj-153	30	125	bumblauskas	bumblauskas	ADV
emaj-153	30	126	et	et	PROPN
emaj-153	30	127	al	al	PROPN
emaj-153	30	128	.	.	PROPN
emaj-153	30	129	,	,	PUNCT
emaj-153	30	130	2017	2017	NUM
emaj-153	30	131	)	)	PUNCT
emaj-153	30	132	.	.	PUNCT
emaj-153	31	1	3	3	X
emaj-153	31	2	.	.	X
emaj-153	31	3	big	big	ADJ
emaj-153	31	4	data	datum	NOUN
emaj-153	31	5	analytics	analytic	NOUN
emaj-153	31	6	there	there	PRON
emaj-153	31	7	are	be	VERB
emaj-153	31	8	five	five	NUM
emaj-153	31	9	types	type	NOUN
emaj-153	31	10	of	of	ADP
emaj-153	31	11	big	big	ADJ
emaj-153	31	12	data	datum	NOUN
emaj-153	31	13	analytics	analytic	NOUN
emaj-153	31	14	that	that	PRON
emaj-153	31	15	may	may	AUX
emaj-153	31	16	help	help	VERB
emaj-153	31	17	the	the	DET
emaj-153	31	18	businesses	business	NOUN
emaj-153	31	19	and	and	CCONJ
emaj-153	31	20	professionals	professional	NOUN
emaj-153	31	21	.	.	PUNCT
emaj-153	32	1	these	these	PRON
emaj-153	32	2	are	be	AUX
emaj-153	32	3	indicated	indicate	VERB
emaj-153	32	4	below	below	ADP
emaj-153	32	5	:	:	PUNCT
emaj-153	32	6			NOUN
emaj-153	32	7	descriptive	descriptive	ADJ
emaj-153	32	8	(	(	PUNCT
emaj-153	32	9	what	what	PRON
emaj-153	32	10	is	be	AUX
emaj-153	32	11	happening	happen	VERB
emaj-153	32	12	?	?	PUNCT
emaj-153	32	13	)	)	PUNCT
emaj-153	32	14	.	.	PUNCT
emaj-153	33	1			PROPN
emaj-153	33	2	diagnostic	diagnostic	ADJ
emaj-153	33	3	(	(	PUNCT
emaj-153	33	4	why	why	SCONJ
emaj-153	33	5	did	do	AUX
emaj-153	33	6	it	it	PRON
emaj-153	33	7	happen	happen	VERB
emaj-153	33	8	?	?	PUNCT
emaj-153	33	9	)	)	PUNCT
emaj-153	33	10			NOUN
emaj-153	33	11	discovery	discovery	NOUN
emaj-153	33	12	(	(	PUNCT
emaj-153	33	13	what	what	PRON
emaj-153	33	14	do	do	AUX
emaj-153	33	15	i	i	PRON
emaj-153	33	16	learn	learn	VERB
emaj-153	33	17	?	?	PUNCT
emaj-153	33	18	)	)	PUNCT
emaj-153	34	1			NOUN
emaj-153	34	2	predictive	predictive	NOUN
emaj-153	34	3	(	(	PUNCT
emaj-153	34	4	what	what	PRON
emaj-153	34	5	is	be	AUX
emaj-153	34	6	likely	likely	ADJ
emaj-153	34	7	to	to	PART
emaj-153	34	8	happen	happen	VERB
emaj-153	34	9	?	?	PUNCT
emaj-153	34	10	)	)	PUNCT
emaj-153	34	11			NOUN
emaj-153	34	12	prescriptive	prescriptive	NOUN
emaj-153	34	13	(	(	PUNCT
emaj-153	34	14	what	what	PRON
emaj-153	34	15	should	should	AUX
emaj-153	34	16	i	i	PRON
emaj-153	34	17	do	do	AUX
emaj-153	34	18	about	about	ADP
emaj-153	34	19	it	it	PRON
emaj-153	34	20	?	?	PUNCT
emaj-153	34	21	)	)	PUNCT
emaj-153	35	1	4	4	X
emaj-153	35	2	.	.	X
emaj-153	36	1	what	what	PRON
emaj-153	36	2	is	be	AUX
emaj-153	36	3	new	new	ADJ
emaj-153	36	4	about	about	ADP
emaj-153	36	5	big	big	ADJ
emaj-153	36	6	data	datum	NOUN
emaj-153	36	7	analytics	analytic	NOUN
emaj-153	36	8	(	(	PUNCT
emaj-153	36	9	bda	bda	PROPN
emaj-153	36	10	)	)	PUNCT
emaj-153	36	11	for	for	ADP
emaj-153	36	12	auditors	auditor	NOUN
emaj-153	36	13	?	?	PUNCT
emaj-153	37	1	the	the	DET
emaj-153	37	2	incapability	incapability	NOUN
emaj-153	37	3	of	of	ADP
emaj-153	37	4	traditional	traditional	ADJ
emaj-153	37	5	database	database	NOUN
emaj-153	37	6	management	management	NOUN
emaj-153	37	7	system	system	NOUN
emaj-153	37	8	in	in	ADP
emaj-153	37	9	handling	handle	VERB
emaj-153	37	10	wide	wide	ADJ
emaj-153	37	11	data	datum	NOUN
emaj-153	37	12	formats	format	NOUN
emaj-153	37	13	coming	come	VERB
emaj-153	37	14	in	in	ADP
emaj-153	37	15	high	high	ADJ
emaj-153	37	16	volume	volume	NOUN
emaj-153	37	17	in	in	ADP
emaj-153	37	18	real	real	ADJ
emaj-153	37	19	time	time	NOUN
emaj-153	37	20	paved	pave	VERB
emaj-153	37	21	the	the	DET
emaj-153	37	22	way	way	NOUN
emaj-153	37	23	for	for	ADP
emaj-153	37	24	the	the	DET
emaj-153	37	25	big	big	ADJ
emaj-153	37	26	data	datum	NOUN
emaj-153	37	27	technologies	technology	NOUN
emaj-153	37	28	.	.	PUNCT
emaj-153	38	1	they	they	PRON
emaj-153	38	2	help	help	VERB
emaj-153	38	3	the	the	DET
emaj-153	38	4	firms	firm	NOUN
emaj-153	38	5	to	to	PART
emaj-153	38	6	go	go	VERB
emaj-153	38	7	for	for	ADP
emaj-153	38	8	real	real	ADJ
emaj-153	38	9	time	time	NOUN
emaj-153	38	10	intelligence	intelligence	NOUN
emaj-153	38	11	extracted	extract	VERB
emaj-153	38	12	from	from	ADP
emaj-153	38	13	high	high	ADJ
emaj-153	38	14	volume	volume	NOUN
emaj-153	38	15	of	of	ADP
emaj-153	38	16	data	data	PROPN
emaj-153	38	17	.	.	PUNCT
emaj-153	39	1	the	the	DET
emaj-153	39	2	need	need	NOUN
emaj-153	39	3	for	for	ADP
emaj-153	39	4	evidenced	evidence	VERB
emaj-153	39	5	-	-	PUNCT
emaj-153	39	6	based	base	VERB
emaj-153	39	7	decision	decision	NOUN
emaj-153	39	8	making	making	NOUN
emaj-153	39	9	,	,	PUNCT
emaj-153	39	10	especially	especially	ADV
emaj-153	39	11	by	by	ADP
emaj-153	39	12	auditors	auditor	NOUN
emaj-153	39	13	,	,	PUNCT
emaj-153	39	14	is	be	AUX
emaj-153	39	15	taken	take	VERB
emaj-153	39	16	care	care	NOUN
emaj-153	39	17	by	by	ADP
emaj-153	39	18	the	the	DET
emaj-153	39	19	intelligent	intelligent	ADJ
emaj-153	39	20	processes	process	NOUN
emaj-153	39	21	which	which	PRON
emaj-153	39	22	bring	bring	VERB
emaj-153	39	23	out	out	ADP
emaj-153	39	24	the	the	DET
emaj-153	39	25	meaningful	meaningful	ADJ
emaj-153	39	26	insights	insight	NOUN
emaj-153	39	27	from	from	ADP
emaj-153	39	28	the	the	DET
emaj-153	39	29	data	datum	NOUN
emaj-153	39	30	.	.	PUNCT
emaj-153	40	1	they	they	PRON
emaj-153	40	2	are	be	AUX
emaj-153	40	3	capable	capable	ADJ
emaj-153	40	4	of	of	ADP
emaj-153	40	5	processing	process	VERB
emaj-153	40	6	high	high	ADJ
emaj-153	40	7	volume	volume	NOUN
emaj-153	40	8	of	of	ADP
emaj-153	40	9	wide	wide	ADJ
emaj-153	40	10	variety	variety	NOUN
emaj-153	40	11	of	of	ADP
emaj-153	40	12	data	datum	NOUN
emaj-153	40	13	with	with	ADP
emaj-153	40	14	unimaginable	unimaginable	ADJ
emaj-153	40	15	speed	speed	NOUN
emaj-153	40	16	to	to	PART
emaj-153	40	17	bring	bring	VERB
emaj-153	40	18	out	out	ADP
emaj-153	40	19	high	high	ADJ
emaj-153	40	20	value	value	NOUN
emaj-153	40	21	information	information	NOUN
emaj-153	40	22	for	for	ADP
emaj-153	40	23	decision	decision	NOUN
emaj-153	40	24	making	making	NOUN
emaj-153	40	25	.	.	PUNCT
emaj-153	41	1	figure	figure	NOUN
emaj-153	41	2	1	1	NUM
emaj-153	41	3	shows	show	VERB
emaj-153	41	4	the	the	DET
emaj-153	41	5	five	five	NUM
emaj-153	41	6	processes	process	NOUN
emaj-153	41	7	grouped	group	VERB
emaj-153	41	8	under	under	ADP
emaj-153	41	9	two	two	NUM
emaj-153	41	10	main	main	ADJ
emaj-153	41	11	categories	category	NOUN
emaj-153	41	12	,	,	PUNCT
emaj-153	41	13	namely	namely	ADV
emaj-153	41	14	data	data	NOUN
emaj-153	41	15	management	management	NOUN
emaj-153	41	16	and	and	CCONJ
emaj-153	41	17	analytics	analytic	NOUN
emaj-153	41	18	.	.	PUNCT
emaj-153	42	1	methods	method	NOUN
emaj-153	42	2	,	,	PUNCT
emaj-153	42	3	tools	tool	NOUN
emaj-153	42	4	and	and	CCONJ
emaj-153	42	5	processes	process	NOUN
emaj-153	42	6	used	use	VERB
emaj-153	42	7	to	to	PART
emaj-153	42	8	crunch	crunch	VERB
emaj-153	42	9	the	the	DET
emaj-153	42	10	data	datum	NOUN
emaj-153	42	11	and	and	CCONJ
emaj-153	42	12	generate	generate	VERB
emaj-153	42	13	business	business	NOUN
emaj-153	42	14	intelligence	intelligence	NOUN
emaj-153	42	15	are	be	AUX
emaj-153	42	16	referred	refer	VERB
emaj-153	42	17	as	as	ADP
emaj-153	42	18	analytics	analytic	NOUN
emaj-153	42	19	.	.	PUNCT
emaj-153	43	1	thus	thus	ADV
emaj-153	43	2	,	,	PUNCT
emaj-153	43	3	the	the	DET
emaj-153	43	4	big	big	ADJ
emaj-153	43	5	data	datum	NOUN
emaj-153	43	6	analytics	analytic	NOUN
emaj-153	43	7	can	can	AUX
emaj-153	43	8	be	be	AUX
emaj-153	43	9	seen	see	VERB
emaj-153	43	10	as	as	ADP
emaj-153	43	11	a	a	DET
emaj-153	43	12	subprocess	subprocess	NOUN
emaj-153	43	13	of	of	ADP
emaj-153	43	14	within	within	ADP
emaj-153	43	15	the	the	DET
emaj-153	43	16	all	all	DET
emaj-153	43	17	-	-	PUNCT
emaj-153	43	18	inclusive	inclusive	ADJ
emaj-153	43	19	processes	process	NOUN
emaj-153	43	20	of	of	ADP
emaj-153	43	21	„	„	PUNCT
emaj-153	43	22	insight	insight	NOUN
emaj-153	43	23	extraction‟	extraction‟	NOUN
emaj-153	43	24	for	for	ADP
emaj-153	43	25	big	big	ADJ
emaj-153	43	26	data	datum	NOUN
emaj-153	43	27	(	(	PUNCT
emaj-153	43	28	gandomi	gandomi	NOUN
emaj-153	43	29	and	and	CCONJ
emaj-153	43	30	haider	haider	NOUN
emaj-153	43	31	,	,	PUNCT
emaj-153	43	32	2015	2015	NUM
emaj-153	43	33	)	)	PUNCT
emaj-153	43	34	.	.	PUNCT
emaj-153	44	1	figure	figure	NOUN
emaj-153	44	2	1	1	NUM
emaj-153	44	3	.	.	PUNCT
emaj-153	45	1	big	big	ADJ
emaj-153	45	2	data	datum	NOUN
emaj-153	45	3	process	process	NOUN
emaj-153	45	4	source	source	NOUN
emaj-153	45	5	:	:	PUNCT
emaj-153	45	6	gandomi	gandomi	NOUN
emaj-153	45	7	,	,	PUNCT
emaj-153	45	8	a.	a.	NOUN
emaj-153	45	9	and	and	CCONJ
emaj-153	45	10	haider	haider	PROPN
emaj-153	45	11	,	,	PUNCT
emaj-153	45	12	m.	m.	NOUN
emaj-153	45	13	,	,	PUNCT
emaj-153	45	14	(	(	PUNCT
emaj-153	45	15	2015	2015	NUM
emaj-153	45	16	)	)	PUNCT
emaj-153	45	17	.	.	PUNCT
emaj-153	46	1	“	"	PUNCT
emaj-153	46	2	beyond	beyond	ADP
emaj-153	46	3	the	the	DET
emaj-153	46	4	hype	hype	NOUN
emaj-153	46	5	:	:	PUNCT
emaj-153	46	6	big	big	ADJ
emaj-153	46	7	data	datum	NOUN
emaj-153	46	8	concepts	concept	NOUN
emaj-153	46	9	,	,	PUNCT
emaj-153	46	10	methods	method	NOUN
emaj-153	46	11	,	,	PUNCT
emaj-153	46	12	and	and	CCONJ
emaj-153	46	13	analytics	analytic	NOUN
emaj-153	46	14	”	"	PUNCT
emaj-153	46	15	,	,	PUNCT
emaj-153	46	16	international	international	ADJ
emaj-153	46	17	journal	journal	NOUN
emaj-153	46	18	of	of	ADP
emaj-153	46	19	information	information	NOUN
emaj-153	46	20	management	management	NOUN
emaj-153	46	21	,	,	PUNCT
emaj-153	46	22	35	35	NUM
emaj-153	46	23	(	(	PUNCT
emaj-153	46	24	2	2	NUM
emaj-153	46	25	)	)	PUNCT
emaj-153	46	26	,	,	PUNCT
emaj-153	46	27	pp	pp	ADP
emaj-153	46	28	.	.	PUNCT
emaj-153	47	1	137–144	137–144	NUM
emaj-153	47	2	.	.	PUNCT
emaj-153	48	1	it	it	PRON
emaj-153	48	2	is	be	AUX
emaj-153	48	3	posited	posit	VERB
emaj-153	48	4	that	that	SCONJ
emaj-153	48	5	,	,	PUNCT
emaj-153	48	6	in	in	ADP
emaj-153	48	7	conventional	conventional	ADJ
emaj-153	48	8	analytical	analytical	ADJ
emaj-153	48	9	procedures	procedure	NOUN
emaj-153	48	10	,	,	PUNCT
emaj-153	48	11	there	there	PRON
emaj-153	48	12	is	be	VERB
emaj-153	48	13	absolute	absolute	ADJ
emaj-153	48	14	comparisons	comparison	NOUN
emaj-153	48	15	of	of	ADP
emaj-153	48	16	accounts	account	NOUN
emaj-153	48	17	balances	balance	NOUN
emaj-153	48	18	with	with	ADP
emaj-153	48	19	prior	prior	ADJ
emaj-153	48	20	year	year	NOUN
emaj-153	48	21	balances	balance	NOUN
emaj-153	48	22	,	,	PUNCT
emaj-153	48	23	budgets	budget	NOUN
emaj-153	48	24	with	with	ADP
emaj-153	48	25	forecasts	forecast	NOUN
emaj-153	48	26	,	,	PUNCT
emaj-153	48	27	ratio	ratio	NOUN
emaj-153	48	28	comparisons	comparison	NOUN
emaj-153	48	29	and	and	CCONJ
emaj-153	48	30	trend	trend	NOUN
emaj-153	48	31	analysis	analysis	NOUN
emaj-153	48	32	(	(	PUNCT
emaj-153	48	33	cfrr	cfrr	NOUN
emaj-153	48	34	,	,	PUNCT
emaj-153	48	35	2017	2017	NUM
emaj-153	48	36	)	)	PUNCT
emaj-153	48	37	.	.	PUNCT
emaj-153	49	1	on	on	ADP
emaj-153	49	2	the	the	DET
emaj-153	49	3	other	other	ADJ
emaj-153	49	4	hand	hand	NOUN
emaj-153	49	5	,	,	PUNCT
emaj-153	49	6	it	it	PRON
emaj-153	49	7	is	be	AUX
emaj-153	49	8	claimed	claim	VERB
emaj-153	49	9	that	that	SCONJ
emaj-153	49	10	bda	bda	PROPN
emaj-153	49	11	has	have	VERB
emaj-153	49	12	depth	depth	NOUN
emaj-153	49	13	and	and	CCONJ
emaj-153	49	14	it	it	PRON
emaj-153	49	15	is	be	AUX
emaj-153	49	16	much	much	ADV
emaj-153	49	17	broader	broad	ADJ
emaj-153	49	18	compared	compare	VERB
emaj-153	49	19	to	to	ADP
emaj-153	49	20	conventional	conventional	ADJ
emaj-153	49	21	analytical	analytical	ADJ
emaj-153	49	22	procedures	procedure	NOUN
emaj-153	49	23	.	.	PUNCT
emaj-153	50	1	audit	audit	NOUN
emaj-153	50	2	data	data	NOUN
emaj-153	50	3	analytics	analytic	NOUN
emaj-153	50	4	involve	involve	VERB
emaj-153	50	5	applications	application	NOUN
emaj-153	50	6	of	of	ADP
emaj-153	50	7	powerful	powerful	ADJ
emaj-153	50	8	software	software	NOUN
emaj-153	50	9	tools	tool	NOUN
emaj-153	50	10	and	and	CCONJ
emaj-153	50	11	statistically	statistically	ADV
emaj-153	50	12	complex	complex	ADJ
emaj-153	50	13	procedures	procedure	NOUN
emaj-153	50	14	.	.	PUNCT
emaj-153	51	1	there	there	PRON
emaj-153	51	2	are	be	VERB
emaj-153	51	3	several	several	ADJ
emaj-153	51	4	bottlenecks	bottleneck	NOUN
emaj-153	51	5	/	/	SYM
emaj-153	51	6	barriers	barrier	NOUN
emaj-153	51	7	that	that	PRON
emaj-153	51	8	hinder	hinder	VERB
emaj-153	51	9	the	the	DET
emaj-153	51	10	implementation	implementation	NOUN
emaj-153	51	11	of	of	ADP
emaj-153	51	12	bda	bda	NOUN
emaj-153	51	13	for	for	ADP
emaj-153	51	14	auditing	auditing	NOUN
emaj-153	51	15	system	system	NOUN
emaj-153	51	16	volume	volume	NOUN
emaj-153	51	17	8	8	NUM
emaj-153	51	18	no	no	DET
emaj-153	51	19	2	2	NUM
emaj-153	51	20	(	(	PUNCT
emaj-153	51	21	2018	2018	NUM
emaj-153	51	22	)	)	PUNCT
emaj-153	51	23	|	|	ADV
emaj-153	51	24	issn	issn	VERB
emaj-153	51	25	2158	2158	NUM
emaj-153	51	26	-	-	SYM
emaj-153	51	27	8708	8708	NUM
emaj-153	51	28	(	(	PUNCT
emaj-153	51	29	online	online	NOUN
emaj-153	51	30	)	)	PUNCT
emaj-153	51	31	|	|	ADV
emaj-153	51	32	doi	doi	X
emaj-153	51	33	10.5195	10.5195	NUM
emaj-153	51	34	/	/	SYM
emaj-153	51	35	emaj.2018.153	emaj.2018.153	PROPN
emaj-153	51	36	|	|	ADV
emaj-153	51	37	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	51	38	the	the	DET
emaj-153	51	39	hype	hype	NOUN
emaj-153	51	40	of	of	ADP
emaj-153	51	41	big	big	ADJ
emaj-153	51	42	data	datum	NOUN
emaj-153	51	43	analytics	analytic	NOUN
emaj-153	51	44	and	and	CCONJ
emaj-153	51	45	auditors	auditor	NOUN
emaj-153	51	46	page	page	VERB
emaj-153	51	47	|2|	|2|	DET
emaj-153	51	48	emerging	emerge	VERB
emaj-153	51	49	markets	market	NOUN
emaj-153	51	50	journal	journal	NOUN
emaj-153	51	51	(	(	PUNCT
emaj-153	51	52	shukla	shukla	NOUN
emaj-153	51	53	and	and	CCONJ
emaj-153	51	54	iana	iana	PROPN
emaj-153	51	55	,	,	PUNCT
emaj-153	51	56	in	in	ADP
emaj-153	51	57	press	press	NOUN
emaj-153	51	58	)	)	PUNCT
emaj-153	51	59	.	.	PUNCT
emaj-153	52	1	accounting	accounting	NOUN
emaj-153	52	2	firms	firm	NOUN
emaj-153	52	3	are	be	AUX
emaj-153	52	4	coming	come	VERB
emaj-153	52	5	out	out	ADP
emaj-153	52	6	to	to	PART
emaj-153	52	7	say	say	VERB
emaj-153	52	8	that	that	SCONJ
emaj-153	52	9	,	,	PUNCT
emaj-153	52	10	big	big	ADJ
emaj-153	52	11	data	datum	NOUN
emaj-153	52	12	is	be	AUX
emaj-153	52	13	becoming	become	VERB
emaj-153	52	14	an	an	DET
emaj-153	52	15	essential	essential	ADJ
emaj-153	52	16	part	part	NOUN
emaj-153	52	17	of	of	ADP
emaj-153	52	18	their	their	PRON
emaj-153	52	19	assurance	assurance	NOUN
emaj-153	52	20	practices	practice	NOUN
emaj-153	52	21	(	(	PUNCT
emaj-153	52	22	alles	alle	NOUN
emaj-153	52	23	and	and	CCONJ
emaj-153	52	24	gray	gray	ADJ
emaj-153	52	25	,	,	PUNCT
emaj-153	52	26	2016	2016	NUM
emaj-153	52	27	)	)	PUNCT
emaj-153	52	28	.	.	PUNCT
emaj-153	53	1	for	for	ADP
emaj-153	53	2	example	example	NOUN
emaj-153	53	3	,	,	PUNCT
emaj-153	53	4	ernst&young	ernst&young	PROPN
emaj-153	53	5	(	(	PUNCT
emaj-153	53	6	ey	ey	PROPN
emaj-153	53	7	)	)	PUNCT
emaj-153	53	8	states	state	NOUN
emaj-153	53	9	:	:	PUNCT
emaj-153	53	10	“	"	PUNCT
emaj-153	53	11	data	data	NOUN
emaj-153	53	12	analytics	analytic	NOUN
emaj-153	53	13	,	,	PUNCT
emaj-153	53	14	new	new	ADJ
emaj-153	53	15	technology	technology	NOUN
emaj-153	53	16	and	and	CCONJ
emaj-153	53	17	access	access	NOUN
emaj-153	53	18	to	to	ADP
emaj-153	53	19	detailed	detailed	ADJ
emaj-153	53	20	industry	industry	NOUN
emaj-153	53	21	information	information	NOUN
emaj-153	53	22	will	will	AUX
emaj-153	53	23	all	all	PRON
emaj-153	53	24	combine	combine	VERB
emaj-153	53	25	to	to	PART
emaj-153	53	26	help	help	VERB
emaj-153	53	27	auditors	auditor	NOUN
emaj-153	53	28	better	well	ADV
emaj-153	53	29	understand	understand	VERB
emaj-153	53	30	the	the	DET
emaj-153	53	31	business	business	NOUN
emaj-153	53	32	,	,	PUNCT
emaj-153	53	33	identify	identify	VERB
emaj-153	53	34	risks	risk	NOUN
emaj-153	53	35	and	and	CCONJ
emaj-153	53	36	issues	issue	NOUN
emaj-153	53	37	and	and	CCONJ
emaj-153	53	38	deliver	deliver	VERB
emaj-153	53	39	additional	additional	ADJ
emaj-153	53	40	insights	insight	NOUN
emaj-153	53	41	.	.	PUNCT
emaj-153	54	1	moreover	moreover	ADV
emaj-153	54	2	,	,	PUNCT
emaj-153	54	3	the	the	DET
emaj-153	54	4	ability	ability	NOUN
emaj-153	54	5	to	to	PART
emaj-153	54	6	review	review	VERB
emaj-153	54	7	and	and	CCONJ
emaj-153	54	8	analyse	analyse	VERB
emaj-153	54	9	entire	entire	ADJ
emaj-153	54	10	sets	set	NOUN
emaj-153	54	11	of	of	ADP
emaj-153	54	12	data	datum	NOUN
emaj-153	54	13	,	,	PUNCT
emaj-153	54	14	rather	rather	ADV
emaj-153	54	15	than	than	ADP
emaj-153	54	16	applying	apply	VERB
emaj-153	54	17	sampling	sample	VERB
emaj-153	54	18	techniques	technique	NOUN
emaj-153	54	19	,	,	PUNCT
emaj-153	54	20	will	will	AUX
emaj-153	54	21	help	help	VERB
emaj-153	54	22	bring	bring	VERB
emaj-153	54	23	more	more	ADJ
emaj-153	54	24	confidence	confidence	NOUN
emaj-153	54	25	to	to	ADP
emaj-153	54	26	the	the	DET
emaj-153	54	27	audit	audit	NOUN
emaj-153	54	28	.	.	PUNCT
emaj-153	54	29	”	"	PUNCT
emaj-153	55	1	as	as	ADP
emaj-153	55	2	such	such	ADJ
emaj-153	55	3	,	,	PUNCT
emaj-153	55	4	in	in	ADP
emaj-153	55	5	data	data	NOUN
emaj-153	55	6	handling	handling	NOUN
emaj-153	55	7	,	,	PUNCT
emaj-153	55	8	data	datum	NOUN
emaj-153	55	9	sources	source	NOUN
emaj-153	55	10	are	be	AUX
emaj-153	55	11	different	different	ADJ
emaj-153	55	12	from	from	ADP
emaj-153	55	13	the	the	DET
emaj-153	55	14	analytics	analytic	NOUN
emaj-153	55	15	used	use	VERB
emaj-153	55	16	on	on	ADP
emaj-153	55	17	them	they	PRON
emaj-153	55	18	.	.	PUNCT
emaj-153	56	1	figure	figure	NOUN
emaj-153	56	2	2	2	NUM
emaj-153	56	3	shows	show	VERB
emaj-153	56	4	the	the	DET
emaj-153	56	5	relationship	relationship	NOUN
emaj-153	56	6	between	between	ADP
emaj-153	56	7	the	the	DET
emaj-153	56	8	data	datum	NOUN
emaj-153	56	9	sources	source	NOUN
emaj-153	56	10	and	and	CCONJ
emaj-153	56	11	techniques	technique	NOUN
emaj-153	56	12	in	in	ADP
emaj-153	56	13	the	the	DET
emaj-153	56	14	audit	audit	NOUN
emaj-153	56	15	domain	domain	NOUN
emaj-153	56	16	.	.	PUNCT
emaj-153	57	1	figure	figure	NOUN
emaj-153	57	2	2	2	NUM
emaj-153	57	3	.	.	PUNCT
emaj-153	57	4	data	datum	NOUN
emaj-153	57	5	source	source	NOUN
emaj-153	57	6	and	and	CCONJ
emaj-153	57	7	techniques	technique	NOUN
emaj-153	57	8	in	in	ADP
emaj-153	57	9	auditing	audit	VERB
emaj-153	57	10	traditionally	traditionally	ADV
emaj-153	57	11	,	,	PUNCT
emaj-153	57	12	the	the	DET
emaj-153	57	13	auditing	auditing	NOUN
emaj-153	57	14	firms	firm	NOUN
emaj-153	57	15	are	be	AUX
emaj-153	57	16	using	use	VERB
emaj-153	57	17	the	the	DET
emaj-153	57	18	manual	manual	ADJ
emaj-153	57	19	data	datum	NOUN
emaj-153	57	20	capture	capture	NOUN
emaj-153	57	21	of	of	ADP
emaj-153	57	22	the	the	DET
emaj-153	57	23	transactions	transaction	NOUN
emaj-153	57	24	,	,	PUNCT
emaj-153	57	25	to	to	PART
emaj-153	57	26	generate	generate	VERB
emaj-153	57	27	the	the	DET
emaj-153	57	28	standard	standard	ADJ
emaj-153	57	29	outputs	output	NOUN
emaj-153	57	30	for	for	ADP
emaj-153	57	31	the	the	DET
emaj-153	57	32	auditing	auditing	NOUN
emaj-153	57	33	practioners	practioner	NOUN
emaj-153	57	34	.	.	PUNCT
emaj-153	58	1	when	when	SCONJ
emaj-153	58	2	the	the	DET
emaj-153	58	3	globalisation	globalisation	NOUN
emaj-153	58	4	and	and	CCONJ
emaj-153	58	5	complex	complex	ADJ
emaj-153	58	6	supply	supply	NOUN
emaj-153	58	7	chains	chain	NOUN
emaj-153	58	8	entered	enter	VERB
emaj-153	58	9	the	the	DET
emaj-153	58	10	business	business	NOUN
emaj-153	58	11	,	,	PUNCT
emaj-153	58	12	the	the	DET
emaj-153	58	13	firms	firm	NOUN
emaj-153	58	14	are	be	AUX
emaj-153	58	15	forced	force	VERB
emaj-153	58	16	to	to	PART
emaj-153	58	17	capture	capture	VERB
emaj-153	58	18	the	the	DET
emaj-153	58	19	data	datum	NOUN
emaj-153	58	20	from	from	ADP
emaj-153	58	21	the	the	DET
emaj-153	58	22	source	source	NOUN
emaj-153	58	23	of	of	ADP
emaj-153	58	24	transaction	transaction	NOUN
emaj-153	58	25	,	,	PUNCT
emaj-153	58	26	automatically	automatically	ADV
emaj-153	58	27	.	.	PUNCT
emaj-153	59	1	centralised	centralised	ADJ
emaj-153	59	2	processing	processing	NOUN
emaj-153	59	3	are	be	AUX
emaj-153	59	4	taking	take	VERB
emaj-153	59	5	place	place	NOUN
emaj-153	59	6	to	to	PART
emaj-153	59	7	crunch	crunch	VERB
emaj-153	59	8	the	the	DET
emaj-153	59	9	data	datum	NOUN
emaj-153	59	10	.	.	PUNCT
emaj-153	60	1	when	when	SCONJ
emaj-153	60	2	the	the	DET
emaj-153	60	3	volume	volume	NOUN
emaj-153	60	4	of	of	ADP
emaj-153	60	5	data	datum	NOUN
emaj-153	60	6	started	start	VERB
emaj-153	60	7	increasing	increase	VERB
emaj-153	60	8	expoentially	expoentially	ADV
emaj-153	60	9	,	,	PUNCT
emaj-153	60	10	conventional	conventional	ADJ
emaj-153	60	11	method	method	NOUN
emaj-153	60	12	analysis	analysis	NOUN
emaj-153	60	13	could	could	AUX
emaj-153	60	14	not	not	PART
emaj-153	60	15	cope	cope	VERB
emaj-153	60	16	with	with	ADP
emaj-153	60	17	the	the	DET
emaj-153	60	18	expectation	expectation	NOUN
emaj-153	60	19	of	of	ADP
emaj-153	60	20	the	the	DET
emaj-153	60	21	business	business	NOUN
emaj-153	60	22	,	,	PUNCT
emaj-153	60	23	including	include	VERB
emaj-153	60	24	auditing	auditing	NOUN
emaj-153	60	25	.	.	PUNCT
emaj-153	61	1	real	real	ADJ
emaj-153	61	2	-	-	PUNCT
emaj-153	61	3	time	time	NOUN
emaj-153	61	4	instaneous	instaneous	ADJ
emaj-153	61	5	results	result	NOUN
emaj-153	61	6	have	have	AUX
emaj-153	61	7	become	become	VERB
emaj-153	61	8	the	the	DET
emaj-153	61	9	necessity	necessity	NOUN
emaj-153	61	10	to	to	PART
emaj-153	61	11	beat	beat	VERB
emaj-153	61	12	the	the	DET
emaj-153	61	13	competion	competion	NOUN
emaj-153	61	14	.	.	PUNCT
emaj-153	62	1	on	on	ADP
emaj-153	62	2	the	the	DET
emaj-153	62	3	other	other	ADJ
emaj-153	62	4	side	side	NOUN
emaj-153	62	5	,	,	PUNCT
emaj-153	62	6	technological	technological	ADJ
emaj-153	62	7	advancements	advancement	NOUN
emaj-153	62	8	are	be	AUX
emaj-153	62	9	taking	take	VERB
emaj-153	62	10	place	place	NOUN
emaj-153	62	11	in	in	ADP
emaj-153	62	12	handling	handle	VERB
emaj-153	62	13	the	the	DET
emaj-153	62	14	big	big	ADJ
emaj-153	62	15	data	datum	NOUN
emaj-153	62	16	optimally	optimally	ADV
emaj-153	62	17	and	and	CCONJ
emaj-153	62	18	at	at	ADP
emaj-153	62	19	the	the	DET
emaj-153	62	20	same	same	ADJ
emaj-153	62	21	time	time	NOUN
emaj-153	62	22	generating	generate	VERB
emaj-153	62	23	intelligence	intelligence	NOUN
emaj-153	62	24	that	that	PRON
emaj-153	62	25	were	be	AUX
emaj-153	62	26	not	not	PART
emaj-153	62	27	possible	possible	ADJ
emaj-153	62	28	earlier	early	ADV
emaj-153	62	29	.	.	PUNCT
emaj-153	63	1	so	so	ADV
emaj-153	63	2	the	the	DET
emaj-153	63	3	firms	firm	NOUN
emaj-153	63	4	moved	move	VERB
emaj-153	63	5	to	to	ADP
emaj-153	63	6	predictive	predictive	ADJ
emaj-153	63	7	analytics	analytic	NOUN
emaj-153	63	8	,	,	PUNCT
emaj-153	63	9	visualisation	visualisation	NOUN
emaj-153	63	10	etc	etc	X
emaj-153	63	11	.	.	X
emaj-153	63	12	similar	similar	ADJ
emaj-153	63	13	trend	trend	NOUN
emaj-153	63	14	is	be	AUX
emaj-153	63	15	also	also	ADV
emaj-153	63	16	noticed	notice	VERB
emaj-153	63	17	in	in	ADP
emaj-153	63	18	the	the	DET
emaj-153	63	19	non	non	ADJ
emaj-153	63	20	-	-	ADJ
emaj-153	63	21	conventional	conventional	ADJ
emaj-153	63	22	non	non	ADJ
emaj-153	63	23	-	-	ADJ
emaj-153	63	24	financial	financial	ADJ
emaj-153	63	25	data	datum	NOUN
emaj-153	63	26	.	.	PUNCT
emaj-153	64	1	storage	storage	NOUN
emaj-153	64	2	and	and	CCONJ
emaj-153	64	3	retrival	retrival	NOUN
emaj-153	64	4	have	have	AUX
emaj-153	64	5	become	become	VERB
emaj-153	64	6	challenges	challenge	NOUN
emaj-153	64	7	for	for	ADP
emaj-153	64	8	the	the	DET
emaj-153	64	9	volume	volume	NOUN
emaj-153	64	10	of	of	ADP
emaj-153	64	11	data	datum	NOUN
emaj-153	64	12	generated	generate	VERB
emaj-153	64	13	/	/	PUNCT
emaj-153	64	14	captured	capture	VERB
emaj-153	64	15	.	.	PUNCT
emaj-153	65	1	with	with	ADP
emaj-153	65	2	the	the	DET
emaj-153	65	3	advent	advent	NOUN
emaj-153	65	4	of	of	ADP
emaj-153	65	5	social	social	ADJ
emaj-153	65	6	media	medium	NOUN
emaj-153	65	7	and	and	CCONJ
emaj-153	65	8	internet	internet	NOUN
emaj-153	65	9	of	of	ADP
emaj-153	65	10	things	thing	NOUN
emaj-153	65	11	(	(	PUNCT
emaj-153	65	12	iot	iot	NOUN
emaj-153	65	13	)	)	PUNCT
emaj-153	65	14	,	,	PUNCT
emaj-153	65	15	lots	lot	NOUN
emaj-153	65	16	and	and	CCONJ
emaj-153	65	17	lots	lot	NOUN
emaj-153	65	18	of	of	ADP
emaj-153	65	19	semi	semi	ADJ
emaj-153	65	20	-	-	ADJ
emaj-153	65	21	structured	structured	ADJ
emaj-153	65	22	and	and	CCONJ
emaj-153	65	23	unstructured	unstructured	ADJ
emaj-153	65	24	data	datum	NOUN
emaj-153	65	25	started	start	VERB
emaj-153	65	26	pouring	pour	VERB
emaj-153	65	27	in	in	ADP
emaj-153	65	28	.	.	PUNCT
emaj-153	66	1	the	the	DET
emaj-153	66	2	conventional	conventional	ADJ
emaj-153	66	3	methods	method	NOUN
emaj-153	66	4	of	of	ADP
emaj-153	66	5	data	datum	NOUN
emaj-153	66	6	handling	handling	NOUN
emaj-153	66	7	are	be	AUX
emaj-153	66	8	not	not	PART
emaj-153	66	9	good	good	ADJ
emaj-153	66	10	enough	enough	ADV
emaj-153	66	11	to	to	PART
emaj-153	66	12	manage	manage	VERB
emaj-153	66	13	such	such	ADJ
emaj-153	66	14	huge	huge	ADJ
emaj-153	66	15	and	and	CCONJ
emaj-153	66	16	variety	variety	NOUN
emaj-153	66	17	of	of	ADP
emaj-153	66	18	data	datum	NOUN
emaj-153	66	19	,	,	PUNCT
emaj-153	66	20	particularly	particularly	ADV
emaj-153	66	21	to	to	ADP
emaj-153	66	22	auditing	auditing	NOUN
emaj-153	66	23	and	and	CCONJ
emaj-153	66	24	accouting	accoute	VERB
emaj-153	66	25	.	.	PUNCT
emaj-153	67	1	the	the	DET
emaj-153	67	2	sheer	sheer	ADJ
emaj-153	67	3	volume	volume	NOUN
emaj-153	67	4	and	and	CCONJ
emaj-153	67	5	variety	variety	NOUN
emaj-153	67	6	are	be	AUX
emaj-153	67	7	forcing	force	VERB
emaj-153	67	8	the	the	DET
emaj-153	67	9	firms	firm	NOUN
emaj-153	67	10	to	to	PART
emaj-153	67	11	move	move	VERB
emaj-153	67	12	towards	towards	ADP
emaj-153	67	13	advanced	advanced	ADJ
emaj-153	67	14	methods	method	NOUN
emaj-153	67	15	of	of	ADP
emaj-153	67	16	analysis	analysis	NOUN
emaj-153	67	17	.	.	PUNCT
emaj-153	68	1	the	the	DET
emaj-153	68	2	tools	tool	NOUN
emaj-153	68	3	available	available	ADJ
emaj-153	68	4	to	to	ADP
emaj-153	68	5	the	the	DET
emaj-153	68	6	auditors	auditor	NOUN
emaj-153	68	7	may	may	AUX
emaj-153	68	8	include	include	VERB
emaj-153	68	9	cluster	cluster	NOUN
emaj-153	68	10	analysis	analysis	NOUN
emaj-153	68	11	,	,	PUNCT
emaj-153	68	12	predictive	predictive	ADJ
emaj-153	68	13	models	model	NOUN
emaj-153	68	14	,	,	PUNCT
emaj-153	68	15	data	datum	NOUN
emaj-153	68	16	layering	layering	NOUN
emaj-153	68	17	,	,	PUNCT
emaj-153	68	18	visualizations	visualization	NOUN
emaj-153	68	19	,	,	PUNCT
emaj-153	68	20	and	and	CCONJ
emaj-153	68	21	“	"	PUNCT
emaj-153	68	22	what	what	PRON
emaj-153	68	23	if	if	SCONJ
emaj-153	68	24	”	"	PUNCT
emaj-153	68	25	scenarios	scenario	NOUN
emaj-153	68	26	.	.	PUNCT
emaj-153	69	1	for	for	ADP
emaj-153	69	2	example	example	NOUN
emaj-153	69	3	,	,	PUNCT
emaj-153	69	4	with	with	ADP
emaj-153	69	5	audit	audit	NOUN
emaj-153	69	6	data	datum	NOUN
emaj-153	69	7	analytics	analytic	NOUN
emaj-153	69	8	,	,	PUNCT
emaj-153	69	9	auditors	auditor	NOUN
emaj-153	69	10	may	may	AUX
emaj-153	69	11	be	be	AUX
emaj-153	69	12	in	in	ADP
emaj-153	69	13	a	a	DET
emaj-153	69	14	sound	sound	ADJ
emaj-153	69	15	position	position	NOUN
emaj-153	69	16	to	to	PART
emaj-153	69	17	predict	predict	VERB
emaj-153	69	18	more	more	ADV
emaj-153	69	19	accurately	accurately	ADV
emaj-153	69	20	and	and	CCONJ
emaj-153	69	21	reliably	reliably	ADV
emaj-153	69	22	about	about	ADP
emaj-153	69	23	the	the	DET
emaj-153	69	24	going	go	VERB
emaj-153	69	25	concern	concern	NOUN
emaj-153	69	26	position	position	NOUN
emaj-153	69	27	of	of	ADP
emaj-153	69	28	the	the	DET
emaj-153	69	29	clients	client	NOUN
emaj-153	69	30	or	or	CCONJ
emaj-153	69	31	their	their	PRON
emaj-153	69	32	credit	credit	NOUN
emaj-153	69	33	worthiness	worthiness	NOUN
emaj-153	69	34	,	,	PUNCT
emaj-153	69	35	collectibility	collectibility	NOUN
emaj-153	69	36	of	of	ADP
emaj-153	69	37	account	account	NOUN
emaj-153	69	38	receivaables	receivaable	NOUN
emaj-153	69	39	etc	etc	X
emaj-153	69	40	.	.	X
emaj-153	70	1	under	under	ADP
emaj-153	70	2	the	the	DET
emaj-153	70	3	future	future	ADJ
emaj-153	70	4	vision	vision	NOUN
emaj-153	70	5	of	of	ADP
emaj-153	70	6	auditing	auditing	NOUN
emaj-153	70	7	,	,	PUNCT
emaj-153	70	8	public	public	ADJ
emaj-153	70	9	companies	company	NOUN
emaj-153	70	10	would	would	AUX
emaj-153	70	11	give	give	VERB
emaj-153	70	12	auditors	auditor	NOUN
emaj-153	70	13	access	access	VERB
emaj-153	70	14	not	not	PART
emaj-153	70	15	just	just	ADV
emaj-153	70	16	to	to	ADP
emaj-153	70	17	a	a	DET
emaj-153	70	18	sample	sample	NOUN
emaj-153	70	19	of	of	ADP
emaj-153	70	20	their	their	PRON
emaj-153	70	21	transactions	transaction	NOUN
emaj-153	70	22	,	,	PUNCT
emaj-153	70	23	but	but	CCONJ
emaj-153	70	24	to	to	ADP
emaj-153	70	25	their	their	PRON
emaj-153	70	26	entire	entire	ADJ
emaj-153	70	27	general	general	ADJ
emaj-153	70	28	ledger	ledger	NOUN
emaj-153	70	29	and	and	CCONJ
emaj-153	70	30	their	their	PRON
emaj-153	70	31	databases	database	NOUN
emaj-153	70	32	.	.	PUNCT
emaj-153	71	1	using	use	VERB
emaj-153	71	2	theise	theise	ADJ
emaj-153	71	3	tools	tool	NOUN
emaj-153	71	4	,	,	PUNCT
emaj-153	71	5	auditors	auditor	NOUN
emaj-153	71	6	will	will	AUX
emaj-153	71	7	have	have	VERB
emaj-153	71	8	the	the	DET
emaj-153	71	9	capability	capability	NOUN
emaj-153	71	10	to	to	PART
emaj-153	71	11	access	access	VERB
emaj-153	71	12	,	,	PUNCT
emaj-153	71	13	and	and	CCONJ
emaj-153	71	14	look	look	VERB
emaj-153	71	15	the	the	DET
emaj-153	71	16	entire	entire	ADJ
emaj-153	71	17	gamut	gamut	NOUN
emaj-153	71	18	of	of	ADP
emaj-153	71	19	data	datum	NOUN
emaj-153	71	20	,	,	PUNCT
emaj-153	71	21	not	not	PART
emaj-153	71	22	merely	merely	ADV
emaj-153	71	23	summary	summary	VERB
emaj-153	71	24	data	datum	NOUN
emaj-153	71	25	.	.	PUNCT
emaj-153	72	1	5	5	X
emaj-153	72	2	.	.	X
emaj-153	72	3	benefits	benefit	NOUN
emaj-153	72	4	claimed	claim	VERB
emaj-153	72	5	from	from	ADP
emaj-153	72	6	big	big	ADJ
emaj-153	72	7	data	datum	NOUN
emaj-153	72	8	analytics	analytic	NOUN
emaj-153	72	9	for	for	ADP
emaj-153	72	10	auditors	auditor	NOUN
emaj-153	72	11	as	as	ADP
emaj-153	72	12	specialists	specialist	NOUN
emaj-153	72	13	in	in	ADP
emaj-153	72	14	their	their	PRON
emaj-153	72	15	domain	domain	NOUN
emaj-153	72	16	,	,	PUNCT
emaj-153	72	17	accountants	accountant	NOUN
emaj-153	72	18	/	/	SYM
emaj-153	72	19	auditors	auditor	NOUN
emaj-153	72	20	have	have	VERB
emaj-153	72	21	distinct	distinct	ADJ
emaj-153	72	22	proficiency	proficiency	NOUN
emaj-153	72	23	in	in	ADP
emaj-153	72	24	business	business	NOUN
emaj-153	72	25	intelligence	intelligence	NOUN
emaj-153	72	26	,	,	PUNCT
emaj-153	72	27	regulatory	regulatory	ADJ
emaj-153	72	28	compliance	compliance	NOUN
emaj-153	72	29	,	,	PUNCT
emaj-153	72	30	and	and	CCONJ
emaj-153	72	31	internal	internal	ADJ
emaj-153	72	32	controls	control	NOUN
emaj-153	72	33	and	and	CCONJ
emaj-153	72	34	thereby	thereby	ADV
emaj-153	72	35	recognizing	recognize	VERB
emaj-153	72	36	them	they	PRON
emaj-153	72	37	as	as	ADP
emaj-153	72	38	treasured	treasured	ADJ
emaj-153	72	39	collaborators	collaborator	NOUN
emaj-153	72	40	in	in	ADP
emaj-153	72	41	managing	manage	VERB
emaj-153	72	42	data	data	NOUN
emaj-153	72	43	assets	asset	NOUN
emaj-153	72	44	(	(	PUNCT
emaj-153	72	45	coyne	coyne	PROPN
emaj-153	72	46	et	et	PROPN
emaj-153	72	47	al	al	PROPN
emaj-153	72	48	,	,	PUNCT
emaj-153	72	49	2018	2018	NUM
emaj-153	72	50	)	)	PUNCT
emaj-153	72	51	.	.	PUNCT
emaj-153	73	1	currently	currently	ADV
emaj-153	73	2	,	,	PUNCT
emaj-153	73	3	lot	lot	NOUN
emaj-153	73	4	of	of	ADP
emaj-153	73	5	discussions	discussion	NOUN
emaj-153	73	6	are	be	AUX
emaj-153	73	7	taking	take	VERB
emaj-153	73	8	place	place	NOUN
emaj-153	73	9	among	among	ADP
emaj-153	73	10	accounting	accounting	NOUN
emaj-153	73	11	and	and	CCONJ
emaj-153	73	12	auditing	auditing	NOUN
emaj-153	73	13	academicians	academician	NOUN
emaj-153	73	14	,	,	PUNCT
emaj-153	73	15	researchers	researcher	NOUN
emaj-153	73	16	,	,	PUNCT
emaj-153	73	17	and	and	CCONJ
emaj-153	73	18	practitioners	practitioner	NOUN
emaj-153	73	19	on	on	ADP
emaj-153	73	20	how	how	SCONJ
emaj-153	73	21	big	big	ADJ
emaj-153	73	22	data	data	NOUN
emaj-153	73	23	is	be	AUX
emaj-153	73	24	going	go	VERB
emaj-153	73	25	to	to	PART
emaj-153	73	26	transform	transform	VERB
emaj-153	73	27	the	the	DET
emaj-153	73	28	audit	audit	NOUN
emaj-153	73	29	planning	planning	NOUN
emaj-153	73	30	,	,	PUNCT
emaj-153	73	31	processes	process	NOUN
emaj-153	73	32	,	,	PUNCT
emaj-153	73	33	techniques	technique	NOUN
emaj-153	73	34	,	,	PUNCT
emaj-153	73	35	evidence	evidence	NOUN
emaj-153	73	36	,	,	PUNCT
emaj-153	73	37	documentations	documentation	NOUN
emaj-153	73	38	,	,	PUNCT
emaj-153	73	39	reports	report	NOUN
emaj-153	73	40	as	as	ADV
emaj-153	73	41	well	well	ADV
emaj-153	73	42	as	as	ADP
emaj-153	73	43	auditing	auditing	NOUN
emaj-153	73	44	professionals	professional	NOUN
emaj-153	73	45	'	'	PART
emaj-153	73	46	skills	skill	NOUN
emaj-153	73	47	.	.	PUNCT
emaj-153	74	1	competencies	competency	NOUN
emaj-153	74	2	and	and	CCONJ
emaj-153	74	3	the	the	DET
emaj-153	74	4	training	training	NOUN
emaj-153	74	5	requirements	requirement	NOUN
emaj-153	74	6	are	be	AUX
emaj-153	74	7	discussed	discuss	VERB
emaj-153	74	8	as	as	ADV
emaj-153	74	9	well	well	ADV
emaj-153	74	10	.	.	PUNCT
emaj-153	75	1	because	because	SCONJ
emaj-153	75	2	of	of	ADP
emaj-153	75	3	this	this	DET
emaj-153	75	4	reason	reason	NOUN
emaj-153	75	5	,	,	PUNCT
emaj-153	75	6	there	there	PRON
emaj-153	75	7	is	be	VERB
emaj-153	75	8	a	a	DET
emaj-153	75	9	growing	grow	VERB
emaj-153	75	10	concern	concern	NOUN
emaj-153	75	11	among	among	ADP
emaj-153	75	12	auditing	auditing	NOUN
emaj-153	75	13	professionals	professional	NOUN
emaj-153	75	14	that	that	PRON
emaj-153	75	15	,	,	PUNCT
emaj-153	75	16	big	big	ADJ
emaj-153	75	17	data	datum	NOUN
emaj-153	75	18	and	and	CCONJ
emaj-153	75	19	its	its	PRON
emaj-153	75	20	analytics	analytic	NOUN
emaj-153	75	21	are	be	AUX
emaj-153	75	22	opening	open	VERB
emaj-153	75	23	up	up	ADP
emaj-153	75	24	new	new	ADJ
emaj-153	75	25	opportunities	opportunity	NOUN
emaj-153	75	26	and	and	CCONJ
emaj-153	75	27	challenges	challenge	NOUN
emaj-153	75	28	(	(	PUNCT
emaj-153	75	29	appelbaum	appelbaum	NOUN
emaj-153	75	30	et	et	PROPN
emaj-153	75	31	al	al	PROPN
emaj-153	75	32	,	,	PUNCT
emaj-153	75	33	2018	2018	NUM
emaj-153	75	34	)	)	PUNCT
emaj-153	75	35	.	.	PUNCT
emaj-153	76	1	it	it	PRON
emaj-153	76	2	is	be	AUX
emaj-153	76	3	claimed	claim	VERB
emaj-153	76	4	that	that	SCONJ
emaj-153	76	5	,	,	PUNCT
emaj-153	76	6	big	big	ADJ
emaj-153	76	7	data	datum	NOUN
emaj-153	76	8	is	be	AUX
emaj-153	76	9	going	go	VERB
emaj-153	76	10	to	to	PART
emaj-153	76	11	affect	affect	VERB
emaj-153	76	12	tremendously	tremendously	ADV
emaj-153	76	13	the	the	DET
emaj-153	76	14	work	work	NOUN
emaj-153	76	15	of	of	ADP
emaj-153	76	16	internal	internal	ADJ
emaj-153	76	17	auditor	auditor	NOUN
emaj-153	76	18	and	and	CCONJ
emaj-153	76	19	financial	financial	ADJ
emaj-153	76	20	statement	statement	NOUN
emaj-153	76	21	audit	audit	NOUN
emaj-153	76	22	(	(	PUNCT
emaj-153	76	23	external	external	ADJ
emaj-153	76	24	auditors	auditor	NOUN
emaj-153	76	25	)	)	PUNCT
emaj-153	76	26	.	.	PUNCT
emaj-153	77	1	however	however	ADV
emaj-153	77	2	,	,	PUNCT
emaj-153	77	3	it	it	PRON
emaj-153	77	4	is	be	AUX
emaj-153	77	5	claimed	claim	VERB
emaj-153	77	6	that	that	SCONJ
emaj-153	77	7	auditing	auditing	NOUN
emaj-153	77	8	profession	profession	NOUN
emaj-153	77	9	would	would	AUX
emaj-153	77	10	be	be	AUX
emaj-153	77	11	the	the	DET
emaj-153	77	12	last	last	ADJ
emaj-153	77	13	to	to	PART
emaj-153	77	14	adopt	adopt	VERB
emaj-153	77	15	new	new	ADJ
emaj-153	77	16	technologies	technology	NOUN
emaj-153	77	17	,	,	PUNCT
emaj-153	77	18	be	be	AUX
emaj-153	77	19	it	it	PRON
emaj-153	77	20	any	any	PRON
emaj-153	77	21	(	(	PUNCT
emaj-153	77	22	appelbaum	appelbaum	PROPN
emaj-153	77	23	et	et	PROPN
emaj-153	77	24	al	al	PROPN
emaj-153	77	25	.	.	PROPN
emaj-153	77	26	,	,	PUNCT
emaj-153	77	27	2018	2018	NUM
emaj-153	77	28	)	)	PUNCT
emaj-153	77	29	.	.	PUNCT
emaj-153	78	1	more	more	ADV
emaj-153	78	2	said	say	VERB
emaj-153	78	3	so	so	ADV
emaj-153	78	4	,	,	PUNCT
emaj-153	78	5	it	it	PRON
emaj-153	78	6	is	be	AUX
emaj-153	78	7	to	to	PART
emaj-153	78	8	be	be	AUX
emaj-153	78	9	accepted	accept	VERB
emaj-153	78	10	that	that	SCONJ
emaj-153	78	11	big	big	ADJ
emaj-153	78	12	data	datum	NOUN
emaj-153	78	13	techniques	technique	NOUN
emaj-153	78	14	and	and	CCONJ
emaj-153	78	15	analytics	analytic	NOUN
emaj-153	78	16	would	would	AUX
emaj-153	78	17	be	be	AUX
emaj-153	78	18	a	a	DET
emaj-153	78	19	high	high	ADJ
emaj-153	78	20	value	value	NOUN
emaj-153	78	21	item	item	NOUN
emaj-153	78	22	for	for	ADP
emaj-153	78	23	the	the	DET
emaj-153	78	24	auditing	auditing	NOUN
emaj-153	78	25	profession	profession	NOUN
emaj-153	78	26	,	,	PUNCT
emaj-153	78	27	where	where	SCONJ
emaj-153	78	28	rigorous	rigorous	ADJ
emaj-153	78	29	analytical	analytical	ADJ
emaj-153	78	30	procedure	procedure	NOUN
emaj-153	78	31	and	and	CCONJ
emaj-153	78	32	audit	audit	NOUN
emaj-153	78	33	techniques	technique	NOUN
emaj-153	78	34	are	be	AUX
emaj-153	78	35	combined	combine	VERB
emaj-153	78	36	to	to	PART
emaj-153	78	37	produce	produce	VERB
emaj-153	78	38	results	result	NOUN
emaj-153	78	39	unknown	unknown	ADJ
emaj-153	78	40	so	so	ADV
emaj-153	78	41	far	far	ADV
emaj-153	78	42	(	(	PUNCT
emaj-153	78	43	gepp	gepp	NOUN
emaj-153	78	44	et	et	PROPN
emaj-153	78	45	al	al	PROPN
emaj-153	78	46	.	.	PROPN
emaj-153	78	47	,	,	PUNCT
emaj-153	78	48	2018	2018	NUM
emaj-153	78	49	)	)	PUNCT
emaj-153	78	50	.	.	PUNCT
emaj-153	79	1	at	at	ADP
emaj-153	79	2	the	the	DET
emaj-153	79	3	same	same	ADJ
emaj-153	79	4	time	time	NOUN
emaj-153	79	5	,	,	PUNCT
emaj-153	79	6	inappropriate	inappropriate	VERB
emaj-153	79	7	analysis	analysis	NOUN
emaj-153	79	8	of	of	ADP
emaj-153	79	9	big	big	ADJ
emaj-153	79	10	data	datum	NOUN
emaj-153	79	11	can	can	AUX
emaj-153	79	12	be	be	AUX
emaj-153	79	13	a	a	DET
emaj-153	79	14	disaster	disaster	NOUN
emaj-153	79	15	landing	landing	NOUN
emaj-153	79	16	in	in	ADP
emaj-153	79	17	misleading	mislead	VERB
emaj-153	79	18	conclusions	conclusion	NOUN
emaj-153	79	19	(	(	PUNCT
emaj-153	79	20	rajaraman	rajaraman	NOUN
emaj-153	79	21	,	,	PUNCT
emaj-153	79	22	2016	2016	NUM
emaj-153	79	23	)	)	PUNCT
emaj-153	79	24	.	.	PUNCT
emaj-153	80	1	because	because	SCONJ
emaj-153	80	2	of	of	ADP
emaj-153	80	3	the	the	DET
emaj-153	80	4	interesting	interesting	ADJ
emaj-153	80	5	and	and	CCONJ
emaj-153	80	6	valuable	valuable	ADJ
emaj-153	80	7	information	information	NOUN
emaj-153	80	8	could	could	AUX
emaj-153	80	9	be	be	AUX
emaj-153	80	10	extracted	extract	VERB
emaj-153	80	11	from	from	ADP
emaj-153	80	12	the	the	DET
emaj-153	80	13	so	so	ADV
emaj-153	80	14	called	call	VERB
emaj-153	80	15	big	big	ADJ
emaj-153	80	16	data	datum	NOUN
emaj-153	80	17	,	,	PUNCT
emaj-153	80	18	many	many	ADJ
emaj-153	80	19	firms	firm	NOUN
emaj-153	80	20	are	be	AUX
emaj-153	80	21	vouching	vouch	VERB
emaj-153	80	22	for	for	ADP
emaj-153	80	23	big	big	ADJ
emaj-153	80	24	projects	project	NOUN
emaj-153	80	25	in	in	ADP
emaj-153	80	26	all	all	DET
emaj-153	80	27	functional	functional	ADJ
emaj-153	80	28	areas	area	NOUN
emaj-153	80	29	(	(	PUNCT
emaj-153	80	30	oussous	oussous	ADJ
emaj-153	80	31	et	et	PROPN
emaj-153	80	32	al	al	PROPN
emaj-153	80	33	.	.	PROPN
emaj-153	80	34	,	,	PUNCT
emaj-153	80	35	2017	2017	NUM
emaj-153	80	36	)	)	PUNCT
emaj-153	80	37	.	.	PUNCT
emaj-153	81	1	a	a	DET
emaj-153	81	2	few	few	ADJ
emaj-153	81	3	authors	author	NOUN
emaj-153	81	4	claim	claim	VERB
emaj-153	81	5	that	that	SCONJ
emaj-153	81	6	,	,	PUNCT
emaj-153	81	7	big	big	ADJ
emaj-153	81	8	data	datum	NOUN
emaj-153	81	9	may	may	AUX
emaj-153	81	10	assist	assist	VERB
emaj-153	81	11	the	the	DET
emaj-153	81	12	auditors	auditor	NOUN
emaj-153	81	13	in	in	ADP
emaj-153	81	14	the	the	DET
emaj-153	81	15	following	follow	VERB
emaj-153	81	16	areas	area	NOUN
emaj-153	81	17	:	:	PUNCT
emaj-153	81	18			NOUN
emaj-153	81	19	providing	provide	VERB
emaj-153	81	20	audit	audit	NOUN
emaj-153	81	21	evidence	evidence	NOUN
emaj-153	81	22	through	through	ADP
emaj-153	81	23	a	a	DET
emaj-153	81	24	comprehensive	comprehensive	ADJ
emaj-153	81	25	analysis	analysis	NOUN
emaj-153	81	26	of	of	ADP
emaj-153	81	27	organizations‟	organizations‟	ADJ
emaj-153	81	28	general	general	ADJ
emaj-153	81	29	ledger	ledger	NOUN
emaj-153	81	30	systems	system	NOUN
emaj-153	81	31			NOUN
emaj-153	81	32	assisting	assist	VERB
emaj-153	81	33	them	they	PRON
emaj-153	81	34	in	in	ADP
emaj-153	81	35	risk	risk	NOUN
emaj-153	81	36	assessment	assessment	NOUN
emaj-153	81	37	through	through	ADP
emaj-153	81	38	identification	identification	NOUN
emaj-153	81	39	of	of	ADP
emaj-153	81	40	anomalies	anomaly	NOUN
emaj-153	81	41	and	and	CCONJ
emaj-153	81	42	trends	trend	NOUN
emaj-153	81	43	,	,	PUNCT
emaj-153	81	44	and	and	CCONJ
emaj-153	81	45	comparison	comparison	NOUN
emaj-153	81	46	with	with	ADP
emaj-153	81	47	industry	industry	NOUN
emaj-153	81	48	data	datum	NOUN
emaj-153	81	49			NOUN
emaj-153	81	50	testing	test	VERB
emaj-153	81	51	complete	complete	ADJ
emaj-153	81	52	sets	set	NOUN
emaj-153	81	53	of	of	ADP
emaj-153	81	54	data	datum	NOUN
emaj-153	81	55	instead	instead	ADV
emaj-153	81	56	of	of	ADP
emaj-153	81	57	taking	take	VERB
emaj-153	81	58	sample	sample	NOUN
emaj-153	81	59	testing	testing	NOUN
emaj-153	81	60			NOUN
emaj-153	81	61	planning	plan	VERB
emaj-153	81	62	proper	proper	ADJ
emaj-153	81	63	field	field	NOUN
emaj-153	81	64	works	work	VERB
emaj-153	81	65	for	for	ADP
emaj-153	81	66	auditors	auditor	NOUN
emaj-153	81	67			NOUN
emaj-153	81	68	fraud	fraud	NOUN
emaj-153	81	69	detection	detection	NOUN
emaj-153	81	70	and	and	CCONJ
emaj-153	81	71	improving	improve	VERB
emaj-153	81	72	other	other	ADJ
emaj-153	81	73	forensic	forensic	ADJ
emaj-153	81	74	accounting	accounting	NOUN
emaj-153	81	75			NOUN
emaj-153	81	76	using	use	VERB
emaj-153	81	77	predictive	predictive	ADJ
emaj-153	81	78	models	model	NOUN
emaj-153	81	79	to	to	PART
emaj-153	81	80	improve	improve	VERB
emaj-153	81	81	forecasting	forecast	VERB
emaj-153	81	82			DET
emaj-153	81	83	sound	sound	ADJ
emaj-153	81	84	judgement	judgement	NOUN
emaj-153	81	85	on	on	ADP
emaj-153	81	86	clients‟	clients‟	ADV
emaj-153	81	87	going	go	VERB
emaj-153	81	88	concern	concern	NOUN
emaj-153	81	89	issue	issue	NOUN
emaj-153	81	90	institute	institute	PROPN
emaj-153	81	91	of	of	ADP
emaj-153	81	92	internal	internal	ADJ
emaj-153	81	93	auditors	auditor	NOUN
emaj-153	81	94	(	(	PUNCT
emaj-153	81	95	iia	iia	NOUN
emaj-153	81	96	)	)	PUNCT
emaj-153	81	97	research	research	NOUN
emaj-153	81	98	foundation	foundation	NOUN
emaj-153	81	99	stated	state	VERB
emaj-153	81	100	that	that	SCONJ
emaj-153	81	101	,	,	PUNCT
emaj-153	81	102	big	big	ADJ
emaj-153	81	103	data	datum	NOUN
emaj-153	81	104	analytics	analytic	NOUN
emaj-153	81	105	may	may	AUX
emaj-153	81	106	be	be	AUX
emaj-153	81	107	useful	useful	ADJ
emaj-153	81	108	in	in	ADP
emaj-153	81	109	performing	perform	VERB
emaj-153	81	110	internal	internal	ADJ
emaj-153	81	111	audit	audit	NOUN
emaj-153	81	112	functions	function	NOUN
emaj-153	81	113	such	such	ADJ
emaj-153	81	114	as	as	ADP
emaj-153	81	115	compliance	compliance	NOUN
emaj-153	81	116	,	,	PUNCT
emaj-153	81	117	fraud	fraud	NOUN
emaj-153	81	118	,	,	PUNCT
emaj-153	81	119	risk	risk	NOUN
emaj-153	81	120	assessment	assessment	NOUN
emaj-153	81	121	,	,	PUNCT
emaj-153	81	122	detection	detection	NOUN
emaj-153	81	123	and	and	CCONJ
emaj-153	81	124	investigation	investigation	NOUN
emaj-153	81	125	,	,	PUNCT
emaj-153	81	126	operational	operational	ADJ
emaj-153	81	127	performance	performance	NOUN
emaj-153	81	128	and	and	CCONJ
emaj-153	81	129	internal	internal	ADJ
emaj-153	81	130	controls	control	NOUN
emaj-153	81	131	.	.	PUNCT
emaj-153	82	1	volume	volume	NOUN
emaj-153	82	2	8	8	NUM
emaj-153	82	3	no	no	DET
emaj-153	82	4	2	2	NUM
emaj-153	82	5	(	(	PUNCT
emaj-153	82	6	2018	2018	NUM
emaj-153	82	7	)	)	PUNCT
emaj-153	82	8	|	|	ADV
emaj-153	82	9	issn	issn	VERB
emaj-153	82	10	2158	2158	NUM
emaj-153	82	11	-	-	SYM
emaj-153	82	12	8708	8708	NUM
emaj-153	82	13	(	(	PUNCT
emaj-153	82	14	online	online	NOUN
emaj-153	82	15	)	)	PUNCT
emaj-153	82	16	|	|	ADV
emaj-153	82	17	doi	doi	X
emaj-153	82	18	10.5195	10.5195	NUM
emaj-153	82	19	/	/	SYM
emaj-153	82	20	emaj.2018.153	emaj.2018.153	PROPN
emaj-153	83	1	|	|	ADV
emaj-153	83	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	83	3	prem	prem	PROPN
emaj-153	83	4	lal	lal	PROPN
emaj-153	83	5	joshi	joshi	PROPN
emaj-153	83	6	,	,	PUNCT
emaj-153	83	7	govindan	govindan	PROPN
emaj-153	83	8	marthandan	marthandan	PROPN
emaj-153	83	9	emerging	emerge	VERB
emaj-153	83	10	markets	market	NOUN
emaj-153	83	11	journal	journal	NOUN
emaj-153	83	12	|	|	ADV
emaj-153	83	13	p	p	NOUN
emaj-153	83	14	a	a	DET
emaj-153	83	15	g	g	NOUN
emaj-153	83	16	e	e	NOUN
emaj-153	83	17	|3	|3	NUM
emaj-153	83	18	6	6	NUM
emaj-153	83	19	.	.	PUNCT
emaj-153	83	20	unresolved	unresolved	ADJ
emaj-153	83	21	issues	issue	NOUN
emaj-153	83	22	and	and	CCONJ
emaj-153	83	23	concerns	concern	NOUN
emaj-153	83	24	researchers	researcher	NOUN
emaj-153	83	25	and	and	CCONJ
emaj-153	83	26	professionals	professional	NOUN
emaj-153	83	27	,	,	PUNCT
emaj-153	83	28	however	however	ADV
emaj-153	83	29	,	,	PUNCT
emaj-153	83	30	have	have	AUX
emaj-153	83	31	not	not	PART
emaj-153	83	32	yet	yet	ADV
emaj-153	83	33	lucidly	lucidly	ADV
emaj-153	83	34	shed	shed	VERB
emaj-153	83	35	light	light	NOUN
emaj-153	83	36	on	on	ADP
emaj-153	83	37	the	the	DET
emaj-153	83	38	following	follow	VERB
emaj-153	83	39	questions	question	NOUN
emaj-153	83	40	:	:	PUNCT
emaj-153	83	41			NOUN
emaj-153	83	42	what	what	PRON
emaj-153	83	43	are	be	AUX
emaj-153	83	44	the	the	DET
emaj-153	83	45	tools	tool	NOUN
emaj-153	83	46	or	or	CCONJ
emaj-153	83	47	approaches	approach	NOUN
emaj-153	83	48	available	available	ADJ
emaj-153	83	49	for	for	ADP
emaj-153	83	50	big	big	ADJ
emaj-153	83	51	data	datum	NOUN
emaj-153	83	52	analytics	analytic	NOUN
emaj-153	83	53	that	that	PRON
emaj-153	83	54	can	can	AUX
emaj-153	83	55	make	make	VERB
emaj-153	83	56	big	big	ADJ
emaj-153	83	57	data	datum	NOUN
emaj-153	83	58	useful	useful	ADJ
emaj-153	83	59	in	in	ADP
emaj-153	83	60	auditing	audit	VERB
emaj-153	83	61	work	work	NOUN
emaj-153	83	62	?	?	PUNCT
emaj-153	84	1			PRON
emaj-153	84	2	which	which	PRON
emaj-153	84	3	of	of	ADP
emaj-153	84	4	these	these	DET
emaj-153	84	5	tools	tool	NOUN
emaj-153	84	6	are	be	AUX
emaj-153	84	7	the	the	DET
emaj-153	84	8	most	most	ADV
emaj-153	84	9	promising	promising	ADJ
emaj-153	84	10	?	?	PUNCT
emaj-153	85	1			X
emaj-153	85	2	should	should	AUX
emaj-153	85	3	auditing	auditing	NOUN
emaj-153	85	4	standards	standard	NOUN
emaj-153	85	5	be	be	AUX
emaj-153	85	6	modified	modify	VERB
emaj-153	85	7	in	in	ADP
emaj-153	85	8	order	order	NOUN
emaj-153	85	9	to	to	PART
emaj-153	85	10	facilitate	facilitate	VERB
emaj-153	85	11	these	these	DET
emaj-153	85	12	tools	tool	NOUN
emaj-153	85	13	?	?	PUNCT
emaj-153	86	1			PRON
emaj-153	86	2	what	what	PRON
emaj-153	86	3	are	be	AUX
emaj-153	86	4	the	the	DET
emaj-153	86	5	specific	specific	ADJ
emaj-153	86	6	and	and	CCONJ
emaj-153	86	7	general	general	ADJ
emaj-153	86	8	skills	skill	NOUN
emaj-153	86	9	and	and	CCONJ
emaj-153	86	10	competencies	competency	NOUN
emaj-153	86	11	needed	need	VERB
emaj-153	86	12	for	for	SCONJ
emaj-153	86	13	auditors	auditor	NOUN
emaj-153	86	14	to	to	PART
emaj-153	86	15	apply	apply	VERB
emaj-153	86	16	them	they	PRON
emaj-153	86	17	under	under	ADP
emaj-153	86	18	big	big	ADJ
emaj-153	86	19	data	datum	NOUN
emaj-153	86	20	enviornment	enviornment	ADJ
emaj-153	86	21	?	?	PUNCT
emaj-153	87	1			X
emaj-153	87	2	does	do	AUX
emaj-153	87	3	big	big	ADJ
emaj-153	87	4	data	datum	NOUN
emaj-153	87	5	analytics	analytic	NOUN
emaj-153	87	6	enhance	enhance	VERB
emaj-153	87	7	audit	audit	NOUN
emaj-153	87	8	efficiency	efficiency	NOUN
emaj-153	87	9	?	?	PUNCT
emaj-153	88	1			PRON
emaj-153	88	2	does	do	VERB
emaj-153	88	3	big	big	ADJ
emaj-153	88	4	data	datum	NOUN
emaj-153	88	5	analytics	analytic	NOUN
emaj-153	88	6	increase	increase	VERB
emaj-153	88	7	audit	audit	NOUN
emaj-153	88	8	quality	quality	NOUN
emaj-153	88	9	?	?	PUNCT
emaj-153	89	1	the	the	DET
emaj-153	89	2	emergence	emergence	NOUN
emaj-153	89	3	of	of	ADP
emaj-153	89	4	new	new	ADJ
emaj-153	89	5	and	and	CCONJ
emaj-153	89	6	non	non	ADJ
emaj-153	89	7	-	-	ADJ
emaj-153	89	8	conventional	conventional	ADJ
emaj-153	89	9	data	datum	NOUN
emaj-153	89	10	pose	pose	VERB
emaj-153	89	11	higher	high	ADJ
emaj-153	89	12	demand	demand	NOUN
emaj-153	89	13	on	on	ADP
emaj-153	89	14	internal	internal	ADJ
emaj-153	89	15	and	and	CCONJ
emaj-153	89	16	external	external	ADJ
emaj-153	89	17	reporting	reporting	NOUN
emaj-153	89	18	,	,	PUNCT
emaj-153	89	19	and	and	CCONJ
emaj-153	89	20	make	make	VERB
emaj-153	89	21	organisations	organisation	NOUN
emaj-153	89	22	to	to	PART
emaj-153	89	23	face	face	VERB
emaj-153	89	24	the	the	DET
emaj-153	89	25	new	new	ADJ
emaj-153	89	26	risks	risk	NOUN
emaj-153	89	27	.	.	PUNCT
emaj-153	90	1	this	this	PRON
emaj-153	90	2	draws	draw	VERB
emaj-153	90	3	the	the	DET
emaj-153	90	4	attention	attention	NOUN
emaj-153	90	5	of	of	ADP
emaj-153	90	6	the	the	DET
emaj-153	90	7	regulators	regulator	NOUN
emaj-153	90	8	and	and	CCONJ
emaj-153	90	9	the	the	DET
emaj-153	90	10	organisations	organisation	NOUN
emaj-153	90	11	,	,	PUNCT
emaj-153	90	12	which	which	PRON
emaj-153	90	13	have	have	VERB
emaj-153	90	14	to	to	PART
emaj-153	90	15	take	take	VERB
emaj-153	90	16	care	care	NOUN
emaj-153	90	17	of	of	ADP
emaj-153	90	18	them	they	PRON
emaj-153	90	19	.	.	PUNCT
emaj-153	91	1	more	more	ADJ
emaj-153	91	2	information	information	NOUN
emaj-153	91	3	challenges	challenge	NOUN
emaj-153	91	4	and	and	CCONJ
emaj-153	91	5	control	control	NOUN
emaj-153	91	6	risks	risk	NOUN
emaj-153	91	7	have	have	AUX
emaj-153	91	8	started	start	VERB
emaj-153	91	9	arising	arise	VERB
emaj-153	91	10	because	because	SCONJ
emaj-153	91	11	of	of	ADP
emaj-153	91	12	the	the	DET
emaj-153	91	13	3vs	3vs	NOUN
emaj-153	91	14	of	of	ADP
emaj-153	91	15	big	big	ADJ
emaj-153	91	16	data	datum	NOUN
emaj-153	91	17	,	,	PUNCT
emaj-153	91	18	namely	namely	ADV
emaj-153	91	19	volume	volume	NOUN
emaj-153	91	20	,	,	PUNCT
emaj-153	91	21	velocity	velocity	NOUN
emaj-153	91	22	and	and	CCONJ
emaj-153	91	23	variety	variety	NOUN
emaj-153	91	24	.	.	PUNCT
emaj-153	92	1	big	big	ADJ
emaj-153	92	2	data	datum	NOUN
emaj-153	92	3	analytics	analytic	NOUN
emaj-153	92	4	is	be	AUX
emaj-153	92	5	not	not	PART
emaj-153	92	6	a	a	DET
emaj-153	92	7	mere	mere	ADJ
emaj-153	92	8	job	job	NOUN
emaj-153	92	9	of	of	ADP
emaj-153	92	10	information	information	NOUN
emaj-153	92	11	technology	technology	NOUN
emaj-153	92	12	(	(	PUNCT
emaj-153	92	13	it	it	PRON
emaj-153	92	14	)	)	PUNCT
emaj-153	92	15	professionals	professional	NOUN
emaj-153	92	16	alone	alone	ADV
emaj-153	92	17	.	.	PUNCT
emaj-153	93	1	the	the	DET
emaj-153	93	2	accounting	accounting	NOUN
emaj-153	93	3	experts	expert	NOUN
emaj-153	93	4	and	and	CCONJ
emaj-153	93	5	audit	audit	NOUN
emaj-153	93	6	professionals	professional	NOUN
emaj-153	93	7	who	who	PRON
emaj-153	93	8	know	know	VERB
emaj-153	93	9	the	the	DET
emaj-153	93	10	intricacies	intricacy	NOUN
emaj-153	93	11	of	of	ADP
emaj-153	93	12	accounting	accounting	NOUN
emaj-153	93	13	and	and	CCONJ
emaj-153	93	14	auditing	auditing	NOUN
emaj-153	93	15	,	,	PUNCT
emaj-153	93	16	have	have	VERB
emaj-153	93	17	an	an	DET
emaj-153	93	18	exemplary	exemplary	ADJ
emaj-153	93	19	knowledge	knowledge	NOUN
emaj-153	93	20	on	on	ADP
emaj-153	93	21	them	they	PRON
emaj-153	93	22	,	,	PUNCT
emaj-153	93	23	grasp	grasp	VERB
emaj-153	93	24	the	the	DET
emaj-153	93	25	needs	need	NOUN
emaj-153	93	26	of	of	ADP
emaj-153	93	27	the	the	DET
emaj-153	93	28	top	top	ADJ
emaj-153	93	29	management	management	NOUN
emaj-153	93	30	/	/	SYM
emaj-153	93	31	decision	decision	NOUN
emaj-153	93	32	makers	maker	NOUN
emaj-153	93	33	and	and	CCONJ
emaj-153	93	34	know	know	VERB
emaj-153	93	35	regulatory	regulatory	ADJ
emaj-153	93	36	compliance	compliance	NOUN
emaj-153	93	37	in	in	ADP
emaj-153	93	38	terms	term	NOUN
emaj-153	93	39	of	of	ADP
emaj-153	93	40	information	information	NOUN
emaj-153	93	41	needs	need	NOUN
emaj-153	93	42	should	should	AUX
emaj-153	93	43	collaborate	collaborate	VERB
emaj-153	93	44	with	with	ADP
emaj-153	93	45	it	it	PRON
emaj-153	93	46	professionals	professional	NOUN
emaj-153	93	47	to	to	PART
emaj-153	93	48	develop	develop	VERB
emaj-153	93	49	and	and	CCONJ
emaj-153	93	50	maintain	maintain	VERB
emaj-153	93	51	the	the	DET
emaj-153	93	52	information	information	NOUN
emaj-153	93	53	systems	system	NOUN
emaj-153	93	54	.	.	PUNCT
emaj-153	94	1	while	while	SCONJ
emaj-153	94	2	accounting	accounting	NOUN
emaj-153	94	3	and	and	CCONJ
emaj-153	94	4	auditing	auditing	NOUN
emaj-153	94	5	professionals	professional	NOUN
emaj-153	94	6	have	have	VERB
emaj-153	94	7	the	the	DET
emaj-153	94	8	required	require	VERB
emaj-153	94	9	knowledge	knowledge	NOUN
emaj-153	94	10	,	,	PUNCT
emaj-153	94	11	they	they	PRON
emaj-153	94	12	have	have	VERB
emaj-153	94	13	to	to	PART
emaj-153	94	14	upgrade	upgrade	VERB
emaj-153	94	15	their	their	PRON
emaj-153	94	16	knowledge	knowledge	NOUN
emaj-153	94	17	with	with	ADP
emaj-153	94	18	new	new	ADJ
emaj-153	94	19	skills	skill	NOUN
emaj-153	94	20	through	through	ADP
emaj-153	94	21	education	education	NOUN
emaj-153	94	22	and	and	CCONJ
emaj-153	94	23	training	training	NOUN
emaj-153	94	24	(	(	PUNCT
emaj-153	94	25	coyne	coyne	PROPN
emaj-153	94	26	et	et	PROPN
emaj-153	94	27	al	al	PROPN
emaj-153	94	28	,	,	PUNCT
emaj-153	94	29	2018	2018	NUM
emaj-153	94	30	)	)	PUNCT
emaj-153	94	31	.	.	PUNCT
emaj-153	95	1	a	a	DET
emaj-153	95	2	few	few	ADJ
emaj-153	95	3	researchers	researcher	NOUN
emaj-153	95	4	and	and	CCONJ
emaj-153	95	5	practititioners	practititioner	NOUN
emaj-153	95	6	suggest	suggest	VERB
emaj-153	95	7	that	that	SCONJ
emaj-153	95	8	,	,	PUNCT
emaj-153	95	9	the	the	DET
emaj-153	95	10	emerging	emerge	VERB
emaj-153	95	11	data	datum	NOUN
emaj-153	95	12	analytics	analytic	NOUN
emaj-153	95	13	approaches	approach	NOUN
emaj-153	95	14	that	that	PRON
emaj-153	95	15	may	may	AUX
emaj-153	95	16	assist	assist	VERB
emaj-153	95	17	with	with	ADP
emaj-153	95	18	the	the	DET
emaj-153	95	19	audit	audit	NOUN
emaj-153	95	20	process	process	NOUN
emaj-153	95	21	are	be	AUX
emaj-153	95	22	deep	deep	ADJ
emaj-153	95	23	learning	learning	NOUN
emaj-153	95	24	,	,	PUNCT
emaj-153	95	25	text	text	NOUN
emaj-153	95	26	mining	mining	NOUN
emaj-153	95	27	,	,	PUNCT
emaj-153	95	28	blockchain	blockchain	PROPN
emaj-153	95	29	accounting	accounting	NOUN
emaj-153	95	30	/	/	SYM
emaj-153	95	31	smart	smart	ADJ
emaj-153	95	32	contracts	contract	NOUN
emaj-153	95	33	,	,	PUNCT
emaj-153	95	34	predictive	predictive	ADJ
emaj-153	95	35	analytics	analytic	NOUN
emaj-153	95	36	,	,	PUNCT
emaj-153	95	37	r	r	NOUN
emaj-153	95	38	programming	programming	NOUN
emaj-153	95	39	,	,	PUNCT
emaj-153	95	40	hadoop	hadoop	NOUN
emaj-153	95	41	and	and	CCONJ
emaj-153	95	42	structured	structured	ADJ
emaj-153	95	43	query	query	NOUN
emaj-153	95	44	language	language	NOUN
emaj-153	95	45	(	(	PUNCT
emaj-153	95	46	sql	sql	PROPN
emaj-153	95	47	)	)	PUNCT
emaj-153	95	48	.	.	PUNCT
emaj-153	96	1	however	however	ADV
emaj-153	96	2	,	,	PUNCT
emaj-153	96	3	in	in	ADP
emaj-153	96	4	the	the	DET
emaj-153	96	5	absence	absence	NOUN
emaj-153	96	6	of	of	ADP
emaj-153	96	7	clearly	clearly	ADV
emaj-153	96	8	identified	identify	VERB
emaj-153	96	9	data	datum	NOUN
emaj-153	96	10	analytical	analytical	ADJ
emaj-153	96	11	apparoaches	apparoache	NOUN
emaj-153	96	12	,	,	PUNCT
emaj-153	96	13	this	this	PRON
emaj-153	96	14	is	be	AUX
emaj-153	96	15	presenting	present	VERB
emaj-153	96	16	a	a	DET
emaj-153	96	17	big	big	ADJ
emaj-153	96	18	challenge	challenge	NOUN
emaj-153	96	19	on	on	ADP
emaj-153	96	20	how	how	SCONJ
emaj-153	96	21	to	to	PART
emaj-153	96	22	appropriately	appropriately	ADV
emaj-153	96	23	train	train	VERB
emaj-153	96	24	and	and	CCONJ
emaj-153	96	25	educate	educate	VERB
emaj-153	96	26	future	future	ADJ
emaj-153	96	27	auditors	auditor	NOUN
emaj-153	96	28	.	.	PUNCT
emaj-153	97	1	the	the	DET
emaj-153	97	2	reason	reason	NOUN
emaj-153	97	3	is	be	AUX
emaj-153	97	4	that	that	SCONJ
emaj-153	97	5	,	,	PUNCT
emaj-153	97	6	it	it	PRON
emaj-153	97	7	has	have	VERB
emaj-153	97	8	implications	implication	NOUN
emaj-153	97	9	for	for	ADP
emaj-153	97	10	the	the	DET
emaj-153	97	11	preand	preand	NOUN
emaj-153	97	12	post	post	NOUN
emaj-153	97	13	-	-	NOUN
emaj-153	97	14	qualifications	qualification	NOUN
emaj-153	97	15	that	that	SCONJ
emaj-153	97	16	professional	professional	ADJ
emaj-153	97	17	accounting	accounting	NOUN
emaj-153	97	18	and	and	CCONJ
emaj-153	97	19	audiiting	audiite	VERB
emaj-153	97	20	bodies	body	NOUN
emaj-153	97	21	presently	presently	ADV
emaj-153	97	22	catered	catered	ADJ
emaj-153	97	23	to	to	ADP
emaj-153	97	24	.	.	PUNCT
emaj-153	98	1	therefore	therefore	ADV
emaj-153	98	2	,	,	PUNCT
emaj-153	98	3	empirical	empirical	ADJ
emaj-153	98	4	as	as	ADV
emaj-153	98	5	well	well	ADV
emaj-153	98	6	as	as	ADP
emaj-153	98	7	case	case	NOUN
emaj-153	98	8	studies	study	NOUN
emaj-153	98	9	research	research	NOUN
emaj-153	98	10	are	be	AUX
emaj-153	98	11	urgently	urgently	ADV
emaj-153	98	12	needed	need	VERB
emaj-153	98	13	to	to	PART
emaj-153	98	14	answer	answer	VERB
emaj-153	98	15	these	these	DET
emaj-153	98	16	grey	grey	ADJ
emaj-153	98	17	areas	area	NOUN
emaj-153	98	18	.	.	PUNCT
emaj-153	99	1	7	7	X
emaj-153	99	2	.	.	X
emaj-153	99	3	concluding	conclude	VERB
emaj-153	99	4	remarks	remark	NOUN
emaj-153	99	5	no	no	PRON
emaj-153	99	6	doubt	doubt	ADV
emaj-153	99	7	,	,	PUNCT
emaj-153	99	8	big	big	ADJ
emaj-153	99	9	data	datum	NOUN
emaj-153	99	10	is	be	AUX
emaj-153	99	11	emerging	emerge	VERB
emaj-153	99	12	as	as	ADP
emaj-153	99	13	a	a	DET
emaj-153	99	14	valuable	valuable	ADJ
emaj-153	99	15	resource	resource	NOUN
emaj-153	99	16	to	to	ADP
emaj-153	99	17	organizations	organization	NOUN
emaj-153	99	18	in	in	ADP
emaj-153	99	19	today‟s	today‟s	DET
emaj-153	99	20	context	context	NOUN
emaj-153	99	21	.	.	PUNCT
emaj-153	100	1	it	it	PRON
emaj-153	100	2	offers	offer	VERB
emaj-153	100	3	high	high	ADJ
emaj-153	100	4	potential	potential	NOUN
emaj-153	100	5	to	to	PART
emaj-153	100	6	be	be	AUX
emaj-153	100	7	an	an	DET
emaj-153	100	8	extremely	extremely	ADV
emaj-153	100	9	valuable	valuable	ADJ
emaj-153	100	10	resource	resource	NOUN
emaj-153	100	11	for	for	ADP
emaj-153	100	12	internal	internal	ADJ
emaj-153	100	13	and	and	CCONJ
emaj-153	100	14	external	external	ADJ
emaj-153	100	15	auditors	auditor	NOUN
emaj-153	100	16	.	.	PUNCT
emaj-153	101	1	however	however	ADV
emaj-153	101	2	,	,	PUNCT
emaj-153	101	3	there	there	PRON
emaj-153	101	4	are	be	VERB
emaj-153	101	5	certain	certain	ADJ
emaj-153	101	6	unresolved	unresolved	ADJ
emaj-153	101	7	issues	issue	NOUN
emaj-153	101	8	and	and	CCONJ
emaj-153	101	9	concerns	concern	NOUN
emaj-153	101	10	which	which	PRON
emaj-153	101	11	need	need	VERB
emaj-153	101	12	to	to	PART
emaj-153	101	13	be	be	AUX
emaj-153	101	14	tackled	tackle	VERB
emaj-153	101	15	as	as	ADV
emaj-153	101	16	soon	soon	ADV
emaj-153	101	17	as	as	ADP
emaj-153	101	18	possible	possible	ADJ
emaj-153	101	19	.	.	PUNCT
emaj-153	102	1	these	these	PRON
emaj-153	102	2	are	be	AUX
emaj-153	102	3	listed	list	VERB
emaj-153	102	4	below	below	ADP
emaj-153	102	5	:	:	PUNCT
emaj-153	102	6	1	1	X
emaj-153	102	7	.	.	X
emaj-153	102	8	there	there	PRON
emaj-153	102	9	are	be	VERB
emaj-153	102	10	still	still	ADV
emaj-153	102	11	concerns	concern	NOUN
emaj-153	102	12	about	about	ADP
emaj-153	102	13	the	the	DET
emaj-153	102	14	reliability	reliability	NOUN
emaj-153	102	15	and	and	CCONJ
emaj-153	102	16	integration	integration	NOUN
emaj-153	102	17	of	of	ADP
emaj-153	102	18	big	big	ADJ
emaj-153	102	19	data	datum	NOUN
emaj-153	102	20	.	.	PUNCT
emaj-153	103	1	2	2	X
emaj-153	103	2	.	.	X
emaj-153	103	3	security	security	NOUN
emaj-153	103	4	for	for	ADP
emaj-153	103	5	big	big	ADJ
emaj-153	103	6	data	datum	NOUN
emaj-153	103	7	in	in	ADP
emaj-153	103	8	the	the	DET
emaj-153	103	9	storage	storage	NOUN
emaj-153	103	10	may	may	AUX
emaj-153	103	11	be	be	AUX
emaj-153	103	12	a	a	DET
emaj-153	103	13	concern	concern	NOUN
emaj-153	103	14	.	.	PUNCT
emaj-153	104	1	because	because	SCONJ
emaj-153	104	2	,	,	PUNCT
emaj-153	104	3	aggregate	aggregate	ADJ
emaj-153	104	4	big	big	ADJ
emaj-153	104	5	data	datum	NOUN
emaj-153	104	6	may	may	AUX
emaj-153	104	7	include	include	VERB
emaj-153	104	8	sensitive	sensitive	ADJ
emaj-153	104	9	information	information	NOUN
emaj-153	104	10	as	as	ADV
emaj-153	104	11	well	well	ADV
emaj-153	104	12	as	as	ADP
emaj-153	104	13	toxic	toxic	ADJ
emaj-153	104	14	data	datum	NOUN
emaj-153	104	15	.	.	PUNCT
emaj-153	105	1	therefore	therefore	ADV
emaj-153	105	2	,	,	PUNCT
emaj-153	105	3	confidentiality	confidentiality	NOUN
emaj-153	105	4	of	of	ADP
emaj-153	105	5	big	big	ADJ
emaj-153	105	6	data	datum	NOUN
emaj-153	105	7	is	be	AUX
emaj-153	105	8	important	important	ADJ
emaj-153	105	9	for	for	ADP
emaj-153	105	10	both	both	PRON
emaj-153	105	11	clients	client	NOUN
emaj-153	105	12	and	and	CCONJ
emaj-153	105	13	regulators	regulator	NOUN
emaj-153	105	14	.	.	PUNCT
emaj-153	106	1	so	so	ADV
emaj-153	106	2	far	far	ADV
emaj-153	106	3	,	,	PUNCT
emaj-153	106	4	literature	literature	NOUN
emaj-153	106	5	or	or	CCONJ
emaj-153	106	6	practitioners	practitioner	NOUN
emaj-153	106	7	review	review	NOUN
emaj-153	106	8	do	do	AUX
emaj-153	106	9	not	not	PART
emaj-153	106	10	provide	provide	VERB
emaj-153	106	11	much	much	ADJ
emaj-153	106	12	solutions	solution	NOUN
emaj-153	106	13	to	to	ADP
emaj-153	106	14	these	these	DET
emaj-153	106	15	emerging	emerge	VERB
emaj-153	106	16	problems	problem	NOUN
emaj-153	106	17	.	.	PUNCT
emaj-153	107	1	additionally	additionally	ADV
emaj-153	107	2	,	,	PUNCT
emaj-153	107	3	many	many	ADJ
emaj-153	107	4	companies	company	NOUN
emaj-153	107	5	fear	fear	VERB
emaj-153	107	6	of	of	ADP
emaj-153	107	7	releasing	release	VERB
emaj-153	107	8	data	datum	NOUN
emaj-153	107	9	because	because	SCONJ
emaj-153	107	10	of	of	ADP
emaj-153	107	11	risk	risk	NOUN
emaj-153	107	12	of	of	ADP
emaj-153	107	13	cyber	cyber	ADJ
emaj-153	107	14	security	security	NOUN
emaj-153	107	15	threat	threat	NOUN
emaj-153	107	16	.	.	PUNCT
emaj-153	108	1	companies	company	NOUN
emaj-153	108	2	want	want	VERB
emaj-153	108	3	to	to	PART
emaj-153	108	4	make	make	VERB
emaj-153	108	5	absolutely	absolutely	ADV
emaj-153	108	6	sure	sure	ADJ
emaj-153	108	7	that	that	SCONJ
emaj-153	108	8	,	,	PUNCT
emaj-153	108	9	they	they	PRON
emaj-153	108	10	control	control	VERB
emaj-153	108	11	their	their	PRON
emaj-153	108	12	data	datum	NOUN
emaj-153	108	13	and	and	CCONJ
emaj-153	108	14	this	this	PRON
emaj-153	108	15	is	be	AUX
emaj-153	108	16	a	a	DET
emaj-153	108	17	big	big	ADJ
emaj-153	108	18	challenge	challenge	NOUN
emaj-153	108	19	for	for	ADP
emaj-153	108	20	auditors	auditor	NOUN
emaj-153	108	21	as	as	SCONJ
emaj-153	108	22	they	they	PRON
emaj-153	108	23	have	have	VERB
emaj-153	108	24	the	the	DET
emaj-153	108	25	right	right	NOUN
emaj-153	108	26	to	to	PART
emaj-153	108	27	access	access	VERB
emaj-153	108	28	such	such	ADJ
emaj-153	108	29	data	datum	NOUN
emaj-153	108	30	.	.	PUNCT
emaj-153	109	1	so	so	ADV
emaj-153	109	2	,	,	PUNCT
emaj-153	109	3	they	they	PRON
emaj-153	109	4	need	need	VERB
emaj-153	109	5	to	to	PART
emaj-153	109	6	recognize	recognize	VERB
emaj-153	109	7	and	and	CCONJ
emaj-153	109	8	understand	understand	VERB
emaj-153	109	9	that	that	SCONJ
emaj-153	109	10	,	,	PUNCT
emaj-153	109	11	their	their	PRON
emaj-153	109	12	clients‟	clients‟	ADJ
emaj-153	109	13	data	datum	NOUN
emaj-153	109	14	are	be	AUX
emaj-153	109	15	very	very	ADV
emaj-153	109	16	secured	secured	ADJ
emaj-153	109	17	.	.	PUNCT
emaj-153	110	1	3	3	X
emaj-153	110	2	.	.	X
emaj-153	110	3	a	a	DET
emaj-153	110	4	strong	strong	ADJ
emaj-153	110	5	case	case	NOUN
emaj-153	110	6	needs	need	VERB
emaj-153	110	7	to	to	PART
emaj-153	110	8	be	be	AUX
emaj-153	110	9	made	make	VERB
emaj-153	110	10	that	that	SCONJ
emaj-153	110	11	,	,	PUNCT
emaj-153	110	12	there	there	PRON
emaj-153	110	13	are	be	VERB
emaj-153	110	14	audit	audit	NOUN
emaj-153	110	15	decisions	decision	NOUN
emaj-153	110	16	that	that	PRON
emaj-153	110	17	fit	fit	VERB
emaj-153	110	18	big	big	ADJ
emaj-153	110	19	data	datum	NOUN
emaj-153	110	20	scope	scope	NOUN
emaj-153	110	21	and	and	CCONJ
emaj-153	110	22	scale	scale	NOUN
emaj-153	110	23	(	(	PUNCT
emaj-153	110	24	alles	alle	NOUN
emaj-153	110	25	and	and	CCONJ
emaj-153	110	26	gray	gray	ADJ
emaj-153	110	27	,	,	PUNCT
emaj-153	110	28	2015	2015	NUM
emaj-153	110	29	)	)	PUNCT
emaj-153	110	30	.	.	PUNCT
emaj-153	111	1	4	4	X
emaj-153	111	2	.	.	X
emaj-153	111	3	for	for	ADP
emaj-153	111	4	auditors	auditor	NOUN
emaj-153	111	5	to	to	PART
emaj-153	111	6	perform	perform	VERB
emaj-153	111	7	analytics	analytic	NOUN
emaj-153	111	8	in	in	ADP
emaj-153	111	9	auditing	audit	VERB
emaj-153	111	10	,	,	PUNCT
emaj-153	111	11	they	they	PRON
emaj-153	111	12	should	should	AUX
emaj-153	111	13	be	be	AUX
emaj-153	111	14	able	able	ADJ
emaj-153	111	15	to	to	PART
emaj-153	111	16	extract	extract	VERB
emaj-153	111	17	their	their	PRON
emaj-153	111	18	clients	client	NOUN
emaj-153	111	19	data	datum	NOUN
emaj-153	111	20	efficiently	efficiently	ADV
emaj-153	111	21	and	and	CCONJ
emaj-153	111	22	in	in	ADP
emaj-153	111	23	a	a	DET
emaj-153	111	24	cost	cost	NOUN
emaj-153	111	25	effective	effective	ADJ
emaj-153	111	26	manner	manner	NOUN
emaj-153	111	27	.	.	PUNCT
emaj-153	112	1	in	in	ADP
emaj-153	112	2	a	a	DET
emaj-153	112	3	multiple	multiple	ADJ
emaj-153	112	4	accounting	accounting	NOUN
emaj-153	112	5	systems	system	NOUN
emaj-153	112	6	within	within	ADP
emaj-153	112	7	the	the	DET
emaj-153	112	8	same	same	ADJ
emaj-153	112	9	company	company	NOUN
emaj-153	112	10	,	,	PUNCT
emaj-153	112	11	extraction	extraction	NOUN
emaj-153	112	12	of	of	ADP
emaj-153	112	13	data	datum	NOUN
emaj-153	112	14	may	may	AUX
emaj-153	112	15	be	be	AUX
emaj-153	112	16	a	a	DET
emaj-153	112	17	pain	pain	NOUN
emaj-153	112	18	taking	taking	NOUN
emaj-153	112	19	process	process	NOUN
emaj-153	112	20	,	,	PUNCT
emaj-153	112	21	particularly	particularly	ADV
emaj-153	112	22	in	in	ADP
emaj-153	112	23	the	the	DET
emaj-153	112	24	case	case	NOUN
emaj-153	112	25	of	of	ADP
emaj-153	112	26	an	an	DET
emaj-153	112	27	unfamiliar	unfamiliar	ADJ
emaj-153	112	28	accounting	accounting	NOUN
emaj-153	112	29	system	system	NOUN
emaj-153	112	30	(	(	PUNCT
emaj-153	112	31	sidhu	sidhu	NOUN
emaj-153	112	32	and	and	CCONJ
emaj-153	112	33	balasubramaniam	balasubramaniam	PROPN
emaj-153	112	34	,	,	PUNCT
emaj-153	112	35	2018	2018	NUM
emaj-153	112	36	)	)	PUNCT
emaj-153	112	37	.	.	PUNCT
emaj-153	113	1	in	in	ADP
emaj-153	113	2	big	big	ADJ
emaj-153	113	3	data	datum	NOUN
emaj-153	113	4	environment	environment	NOUN
emaj-153	113	5	,	,	PUNCT
emaj-153	113	6	there	there	PRON
emaj-153	113	7	could	could	AUX
emaj-153	113	8	be	be	AUX
emaj-153	113	9	complexities	complexity	NOUN
emaj-153	113	10	of	of	ADP
emaj-153	113	11	data	datum	NOUN
emaj-153	113	12	extraction	extraction	NOUN
emaj-153	113	13	and	and	CCONJ
emaj-153	113	14	data	datum	NOUN
emaj-153	113	15	mapping	mapping	NOUN
emaj-153	113	16	.	.	PUNCT
emaj-153	114	1	the	the	DET
emaj-153	114	2	reason	reason	NOUN
emaj-153	114	3	is	be	AUX
emaj-153	114	4	that	that	SCONJ
emaj-153	114	5	,	,	PUNCT
emaj-153	114	6	auditors	auditor	NOUN
emaj-153	114	7	would	would	AUX
emaj-153	114	8	need	need	VERB
emaj-153	114	9	structured	structured	ADJ
emaj-153	114	10	and	and	CCONJ
emaj-153	114	11	unstructured	unstructured	ADJ
emaj-153	114	12	,	,	PUNCT
emaj-153	114	13	financial	financial	ADJ
emaj-153	114	14	and	and	CCONJ
emaj-153	114	15	non	non	ADJ
emaj-153	114	16	-	-	ADJ
emaj-153	114	17	financial	financial	ADJ
emaj-153	114	18	data	datum	NOUN
emaj-153	114	19	.	.	PUNCT
emaj-153	115	1	5	5	X
emaj-153	115	2	.	.	X
emaj-153	115	3	there	there	PRON
emaj-153	115	4	is	be	VERB
emaj-153	115	5	still	still	ADV
emaj-153	115	6	lack	lack	NOUN
emaj-153	115	7	of	of	ADP
emaj-153	115	8	a	a	DET
emaj-153	115	9	theory	theory	NOUN
emaj-153	115	10	for	for	ADP
emaj-153	115	11	bda	bda	NOUN
emaj-153	115	12	and	and	CCONJ
emaj-153	115	13	its	its	PRON
emaj-153	115	14	wider	wide	ADJ
emaj-153	115	15	applications	application	NOUN
emaj-153	115	16	in	in	ADP
emaj-153	115	17	auditing	audit	VERB
emaj-153	115	18	.	.	PUNCT
emaj-153	116	1	in	in	ADP
emaj-153	116	2	this	this	DET
emaj-153	116	3	context	context	NOUN
emaj-153	116	4	,	,	PUNCT
emaj-153	116	5	athey	athey	PROPN
emaj-153	116	6	(	(	PUNCT
emaj-153	116	7	2013	2013	NUM
emaj-153	116	8	)	)	PUNCT
emaj-153	116	9	argued	argue	VERB
emaj-153	116	10	the	the	DET
emaj-153	116	11	following	following	NOUN
emaj-153	116	12	:	:	PUNCT
emaj-153	116	13	“	"	PUNCT
emaj-153	116	14	i	i	PRON
emaj-153	116	15	think	think	VERB
emaj-153	116	16	what	what	PRON
emaj-153	116	17	is	be	AUX
emaj-153	116	18	true	true	ADJ
emaj-153	116	19	is	be	AUX
emaj-153	116	20	that	that	SCONJ
emaj-153	116	21	when	when	SCONJ
emaj-153	116	22	you	you	PRON
emaj-153	116	23	have	have	VERB
emaj-153	116	24	large	large	ADJ
emaj-153	116	25	amounts	amount	NOUN
emaj-153	116	26	of	of	ADP
emaj-153	116	27	data	datum	NOUN
emaj-153	116	28	,	,	PUNCT
emaj-153	116	29	if	if	SCONJ
emaj-153	116	30	you	you	PRON
emaj-153	116	31	ask	ask	VERB
emaj-153	116	32	it	it	PRON
emaj-153	116	33	the	the	DET
emaj-153	116	34	right	right	ADJ
emaj-153	116	35	questions	question	NOUN
emaj-153	116	36	,	,	PUNCT
emaj-153	116	37	you	you	PRON
emaj-153	116	38	have	have	VERB
emaj-153	116	39	a	a	DET
emaj-153	116	40	greater	great	ADJ
emaj-153	116	41	ability	ability	NOUN
emaj-153	116	42	to	to	PART
emaj-153	116	43	let	let	VERB
emaj-153	116	44	the	the	DET
emaj-153	116	45	data	datum	NOUN
emaj-153	116	46	speak	speak	VERB
emaj-153	116	47	,	,	PUNCT
emaj-153	116	48	and	and	CCONJ
emaj-153	116	49	so	so	ADV
emaj-153	116	50	you	you	PRON
emaj-153	116	51	can	can	AUX
emaj-153	116	52	be	be	AUX
emaj-153	116	53	much	much	ADV
emaj-153	116	54	less	less	ADV
emaj-153	116	55	reliant	reliant	ADJ
emaj-153	116	56	on	on	ADP
emaj-153	116	57	assumptions	assumption	NOUN
emaj-153	116	58	.	.	PUNCT
emaj-153	117	1	but	but	CCONJ
emaj-153	117	2	you	you	PRON
emaj-153	117	3	still	still	ADV
emaj-153	117	4	need	need	VERB
emaj-153	117	5	a	a	DET
emaj-153	117	6	strong	strong	ADJ
emaj-153	117	7	conceptual	conceptual	ADJ
emaj-153	117	8	framework	framework	NOUN
emaj-153	117	9	to	to	PART
emaj-153	117	10	understand	understand	VERB
emaj-153	117	11	what	what	PRON
emaj-153	117	12	’s	’s	AUX
emaj-153	117	13	coming	come	VERB
emaj-153	117	14	out	out	ADP
emaj-153	117	15	.	.	PUNCT
emaj-153	117	16	”	"	PUNCT
emaj-153	117	17	.	.	PUNCT
emaj-153	118	1	6	6	NUM
emaj-153	118	2	.	.	X
emaj-153	118	3	a	a	DET
emaj-153	118	4	few	few	ADJ
emaj-153	118	5	researchers	researcher	NOUN
emaj-153	118	6	and	and	CCONJ
emaj-153	118	7	auditors	auditor	NOUN
emaj-153	118	8	believe	believe	VERB
emaj-153	118	9	that	that	SCONJ
emaj-153	118	10	,	,	PUNCT
emaj-153	118	11	pursuing	pursue	VERB
emaj-153	118	12	software	software	NOUN
emaj-153	118	13	and	and	CCONJ
emaj-153	118	14	functionality	functionality	NOUN
emaj-153	118	15	may	may	AUX
emaj-153	118	16	not	not	PART
emaj-153	118	17	be	be	AUX
emaj-153	118	18	the	the	DET
emaj-153	118	19	appropriate	appropriate	ADJ
emaj-153	118	20	direction	direction	NOUN
emaj-153	118	21	in	in	ADP
emaj-153	118	22	big	big	ADJ
emaj-153	118	23	data	datum	NOUN
emaj-153	118	24	analytics	analytic	NOUN
emaj-153	118	25	.	.	PUNCT
emaj-153	119	1	instead	instead	ADV
emaj-153	119	2	,	,	PUNCT
emaj-153	119	3	auditors	auditor	NOUN
emaj-153	119	4	should	should	AUX
emaj-153	119	5	think	think	VERB
emaj-153	119	6	more	more	ADJ
emaj-153	119	7	about	about	ADP
emaj-153	119	8	the	the	DET
emaj-153	119	9	questions	question	NOUN
emaj-153	119	10	they	they	PRON
emaj-153	119	11	can	can	AUX
emaj-153	119	12	ask	ask	VERB
emaj-153	119	13	and	and	CCONJ
emaj-153	119	14	address	address	NOUN
emaj-153	119	15	.	.	PUNCT
emaj-153	120	1	this	this	PRON
emaj-153	120	2	is	be	AUX
emaj-153	120	3	so	so	ADV
emaj-153	120	4	,	,	PUNCT
emaj-153	120	5	because	because	SCONJ
emaj-153	120	6	there	there	PRON
emaj-153	120	7	may	may	AUX
emaj-153	120	8	be	be	AUX
emaj-153	120	9	a	a	DET
emaj-153	120	10	danger	danger	NOUN
emaj-153	120	11	for	for	SCONJ
emaj-153	120	12	auditors	auditor	NOUN
emaj-153	120	13	to	to	PART
emaj-153	120	14	take	take	VERB
emaj-153	120	15	big	big	ADJ
emaj-153	120	16	data	datum	NOUN
emaj-153	120	17	correlations	correlation	NOUN
emaj-153	120	18	at	at	ADP
emaj-153	120	19	face	face	NOUN
emaj-153	120	20	value	value	NOUN
emaj-153	120	21	and	and	CCONJ
emaj-153	120	22	they	they	PRON
emaj-153	120	23	may	may	AUX
emaj-153	120	24	not	not	PART
emaj-153	120	25	question	question	VERB
emaj-153	120	26	these	these	DET
emaj-153	120	27	big	big	ADJ
emaj-153	120	28	data	datum	NOUN
emaj-153	120	29	correlations	correlation	NOUN
emaj-153	120	30	sufficiently	sufficiently	ADV
emaj-153	120	31	.	.	PUNCT
emaj-153	121	1	references	reference	NOUN
emaj-153	121	2	alles	alle	NOUN
emaj-153	121	3	,	,	PUNCT
emaj-153	121	4	m.	m.	NOUN
emaj-153	121	5	and	and	CCONJ
emaj-153	121	6	gray	gray	ADJ
emaj-153	121	7	,	,	PUNCT
emaj-153	121	8	g.	g.	PROPN
emaj-153	121	9	(	(	PUNCT
emaj-153	121	10	2015	2015	NUM
emaj-153	121	11	)	)	PUNCT
emaj-153	121	12	.	.	PUNCT
emaj-153	122	1	“	"	PUNCT
emaj-153	122	2	the	the	DET
emaj-153	122	3	pros	pro	NOUN
emaj-153	122	4	and	and	CCONJ
emaj-153	122	5	cons	con	NOUN
emaj-153	122	6	of	of	ADP
emaj-153	122	7	using	use	VERB
emaj-153	122	8	big	big	ADJ
emaj-153	122	9	data	datum	NOUN
emaj-153	122	10	in	in	ADP
emaj-153	122	11	auditing	auditing	NOUN
emaj-153	122	12	:	:	PUNCT
emaj-153	122	13	a	a	DET
emaj-153	122	14	synthesis	synthesis	NOUN
emaj-153	122	15	of	of	ADP
emaj-153	122	16	the	the	DET
emaj-153	122	17	literature	literature	NOUN
emaj-153	122	18	and	and	CCONJ
emaj-153	122	19	a	a	DET
emaj-153	122	20	research	research	NOUN
emaj-153	122	21	agenda	agenda	NOUN
emaj-153	122	22	”	"	PUNCT
emaj-153	122	23	,	,	PUNCT
emaj-153	122	24	rutgers	rutgers	PROPN
emaj-153	122	25	.	.	PUNCT
emaj-153	122	26	accessed	access	VERB
emaj-153	122	27	30	30	NUM
emaj-153	122	28	august	august	PROPN
emaj-153	122	29	2018	2018	NUM
emaj-153	122	30	.	.	PUNCT
emaj-153	123	1	alles	alle	NOUN
emaj-153	123	2	,	,	PUNCT
emaj-153	123	3	m.	m.	NOUN
emaj-153	123	4	and	and	CCONJ
emaj-153	123	5	gray	gray	ADJ
emaj-153	123	6	,	,	PUNCT
emaj-153	123	7	g.	g.	PROPN
emaj-153	123	8	(	(	PUNCT
emaj-153	123	9	2016	2016	NUM
emaj-153	123	10	)	)	PUNCT
emaj-153	123	11	.	.	PUNCT
emaj-153	124	1	“	"	PUNCT
emaj-153	124	2	incorporating	incorporate	VERB
emaj-153	124	3	big	big	ADJ
emaj-153	124	4	data	datum	NOUN
emaj-153	124	5	in	in	ADP
emaj-153	124	6	audits	audits	NOUN
emaj-153	124	7	:	:	PUNCT
emaj-153	124	8	identifying	identify	VERB
emaj-153	124	9	inhibitors	inhibitor	NOUN
emaj-153	124	10	and	and	CCONJ
emaj-153	124	11	a	a	DET
emaj-153	124	12	research	research	NOUN
emaj-153	124	13	agenda	agenda	NOUN
emaj-153	124	14	to	to	PART
emaj-153	124	15	address	address	VERB
emaj-153	124	16	those	those	DET
emaj-153	124	17	inhibitors	inhibitor	NOUN
emaj-153	124	18	”	"	PUNCT
emaj-153	124	19	,	,	PUNCT
emaj-153	124	20	international	international	ADJ
emaj-153	124	21	journal	journal	NOUN
emaj-153	124	22	of	of	ADP
emaj-153	124	23	accounting	accounting	NOUN
emaj-153	124	24	information	information	NOUN
emaj-153	124	25	systems	system	NOUN
emaj-153	124	26	,	,	PUNCT
emaj-153	124	27	22	22	NUM
emaj-153	124	28	,	,	PUNCT
emaj-153	124	29	pp.44–59	pp.44–59	NOUN
emaj-153	124	30	.	.	PUNCT
emaj-153	125	1	volume	volume	NOUN
emaj-153	125	2	8	8	NUM
emaj-153	125	3	no	no	DET
emaj-153	125	4	2	2	NUM
emaj-153	125	5	(	(	PUNCT
emaj-153	125	6	2018	2018	NUM
emaj-153	125	7	)	)	PUNCT
emaj-153	125	8	|	|	ADV
emaj-153	125	9	issn	issn	VERB
emaj-153	125	10	2158	2158	NUM
emaj-153	125	11	-	-	SYM
emaj-153	125	12	8708	8708	NUM
emaj-153	125	13	(	(	PUNCT
emaj-153	125	14	online	online	NOUN
emaj-153	125	15	)	)	PUNCT
emaj-153	125	16	|	|	ADV
emaj-153	125	17	doi	doi	X
emaj-153	125	18	10.5195	10.5195	NUM
emaj-153	125	19	/	/	SYM
emaj-153	125	20	emaj.2018.153	emaj.2018.153	PROPN
emaj-153	125	21	|	|	ADV
emaj-153	125	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-153	125	23	the	the	DET
emaj-153	125	24	hype	hype	NOUN
emaj-153	125	25	of	of	ADP
emaj-153	125	26	big	big	ADJ
emaj-153	125	27	data	datum	NOUN
emaj-153	125	28	analytics	analytic	NOUN
emaj-153	125	29	and	and	CCONJ
emaj-153	125	30	auditors	auditor	NOUN
emaj-153	125	31	page	page	VERB
emaj-153	125	32	|4|	|4|	PROPN
emaj-153	125	33	emerging	emerge	VERB
emaj-153	125	34	markets	market	NOUN
emaj-153	125	35	journal	journal	PROPN
emaj-153	125	36	appelbaum	appelbaum	PROPN
emaj-153	125	37	,	,	PUNCT
emaj-153	125	38	deniz	deniz	PROPN
emaj-153	125	39	a.	a.	PROPN
emaj-153	125	40	,	,	PUNCT
emaj-153	125	41	kogan	kogan	PROPN
emaj-153	125	42	,	,	PUNCT
emaj-153	125	43	alex	alex	PROPN
emaj-153	125	44	,	,	PUNCT
emaj-153	125	45	m	m	PROPN
emaj-153	125	46	&	&	CCONJ
emaj-153	125	47	vasarhelyi	vasarhelyi	PROPN
emaj-153	125	48	,	,	PUNCT
emaj-153	125	49	miklos	miklos	PROPN
emaj-153	125	50	a.	a.	PROPN
emaj-153	125	51	,	,	PUNCT
emaj-153	125	52	(	(	PUNCT
emaj-153	125	53	2018	2018	NUM
emaj-153	125	54	)	)	PUNCT
emaj-153	125	55	.	.	PUNCT
emaj-153	126	1	“	"	PUNCT
emaj-153	126	2	analytical	analytical	ADJ
emaj-153	126	3	procedures	procedure	NOUN
emaj-153	126	4	in	in	ADP
emaj-153	126	5	external	external	ADJ
emaj-153	126	6	auditing	auditing	NOUN
emaj-153	126	7	:	:	PUNCT
emaj-153	126	8	a	a	DET
emaj-153	126	9	comprehensive	comprehensive	ADJ
emaj-153	126	10	literature	literature	NOUN
emaj-153	126	11	survey	survey	NOUN
emaj-153	126	12	and	and	CCONJ
emaj-153	126	13	framework	framework	NOUN
emaj-153	126	14	for	for	ADP
emaj-153	126	15	external	external	ADJ
emaj-153	126	16	audit	audit	NOUN
emaj-153	126	17	analytics	analytic	NOUN
emaj-153	126	18	”	"	PUNCT
emaj-153	126	19	,	,	PUNCT
emaj-153	126	20	journal	journal	NOUN
emaj-153	126	21	of	of	ADP
emaj-153	126	22	accounting	accounting	NOUN
emaj-153	126	23	literature	literature	NOUN
emaj-153	126	24	,	,	PUNCT
emaj-153	126	25	40	40	NUM
emaj-153	126	26	,	,	PUNCT
emaj-153	126	27	pp.83	pp.83	PROPN
emaj-153	126	28	-	-	PUNCT
emaj-153	126	29	101	101	NUM
emaj-153	126	30	.	.	PUNCT
emaj-153	127	1	athey	athey	PROPN
emaj-153	127	2	,	,	PUNCT
emaj-153	127	3	s.	s.	PROPN
emaj-153	127	4	,	,	PUNCT
emaj-153	127	5	(	(	PUNCT
emaj-153	127	6	2013	2013	NUM
emaj-153	127	7	)	)	PUNCT
emaj-153	127	8	.	.	PUNCT
emaj-153	128	1	“	"	PUNCT
emaj-153	128	2	interview	interview	NOUN
emaj-153	128	3	with	with	ADP
emaj-153	128	4	susan	susan	PROPN
emaj-153	128	5	athey	athey	PROPN
emaj-153	128	6	:	:	PUNCT
emaj-153	128	7	stanford	stanford	PROPN
emaj-153	128	8	economist	economist	NOUN
emaj-153	128	9	on	on	ADP
emaj-153	128	10	optimal	optimal	ADJ
emaj-153	128	11	auctions	auction	NOUN
emaj-153	128	12	,	,	PUNCT
emaj-153	128	13	better	well	ADJ
emaj-153	128	14	models	model	NOUN
emaj-153	128	15	and	and	CCONJ
emaj-153	128	16	the	the	DET
emaj-153	128	17	future	future	NOUN
emaj-153	128	18	of	of	ADP
emaj-153	128	19	big	big	ADJ
emaj-153	128	20	data	datum	NOUN
emaj-153	128	21	”	"	PUNCT
emaj-153	128	22	,	,	PUNCT
emaj-153	128	23	federal	federal	PROPN
emaj-153	128	24	reserve	reserve	PROPN
emaj-153	128	25	bank	bank	PROPN
emaj-153	128	26	of	of	ADP
emaj-153	128	27	minneapolis	minneapolis	PROPN
emaj-153	128	28	.	.	PUNCT
emaj-153	129	1	accessed	access	VERB
emaj-153	129	2	1	1	NUM
emaj-153	129	3	september	september	PROPN
emaj-153	129	4	2018	2018	NUM
emaj-153	129	5	.	.	PUNCT
emaj-153	130	1	https://www.minneapolisfed.org/public	https://www.minneapolisfed.org/public	PROPN
emaj-153	130	2	ations	ation	NOUN
emaj-153	130	3	/	/	SYM
emaj-153	130	4	the	the	DET
emaj-153	130	5	-	-	PUNCT
emaj-153	130	6	region	region	NOUN
emaj-153	130	7	/	/	SYM
emaj-153	130	8	interview	interview	NOUN
emaj-153	130	9	-	-	PUNCT
emaj-153	130	10	with	with	ADP
emaj-153	130	11	-	-	PUNCT
emaj-153	130	12	susanathey	susanathey	VERB
emaj-153	130	13	cfrr	cfrr	NOUN
emaj-153	130	14	.	.	PROPN
emaj-153	130	15	,	,	PUNCT
emaj-153	130	16	(	(	PUNCT
emaj-153	130	17	2017	2017	NUM
emaj-153	130	18	)	)	PUNCT
emaj-153	130	19	,	,	PUNCT
emaj-153	130	20	“	"	PUNCT
emaj-153	130	21	audit	audit	NOUN
emaj-153	130	22	data	datum	NOUN
emaj-153	130	23	analytics	analytic	NOUN
emaj-153	130	24	:	:	PUNCT
emaj-153	130	25	opportunities	opportunity	NOUN
emaj-153	130	26	and	and	CCONJ
emaj-153	130	27	tips	tip	NOUN
emaj-153	130	28	”	"	PUNCT
emaj-153	130	29	,	,	PUNCT
emaj-153	130	30	center	center	NOUN
emaj-153	130	31	for	for	ADP
emaj-153	130	32	financial	financial	ADJ
emaj-153	130	33	reporting	reporting	NOUN
emaj-153	130	34	reform	reform	NOUN
emaj-153	130	35	,	,	PUNCT
emaj-153	130	36	world	world	PROPN
emaj-153	130	37	bank	bank	PROPN
emaj-153	130	38	group	group	NOUN
emaj-153	130	39	.	.	PUNCT
emaj-153	131	1	accessed	access	VERB
emaj-153	131	2	on	on	ADP
emaj-153	131	3	1	1	NUM
emaj-153	131	4	september	september	PROPN
emaj-153	131	5	2018	2018	NUM
emaj-153	131	6	,	,	PUNCT
emaj-153	131	7	http://siteresources.worldbank.org/ext	http://siteresources.worldbank.org/ext	PROPN
emaj-153	131	8	cenfinrepref	cenfinrepref	PROPN
emaj-153	131	9	/	/	SYM
emaj-153	131	10	resources/41521171427109489814	resources/41521171427109489814	PROPN
emaj-153	131	11	/	/	SYM
emaj-153	131	12	smps_spreads_digital	smps_spreads_digital	ADJ
emaj-153	131	13	.pdf	.pdf	PROPN
emaj-153	131	14	connolly	connolly	PROPN
emaj-153	131	15	,	,	PUNCT
emaj-153	131	16	s.	s.	PROPN
emaj-153	131	17	,	,	PUNCT
emaj-153	131	18	(	(	PUNCT
emaj-153	131	19	2012	2012	NUM
emaj-153	131	20	)	)	PUNCT
emaj-153	131	21	,	,	PUNCT
emaj-153	131	22	“	"	PUNCT
emaj-153	131	23	7	7	NUM
emaj-153	131	24	key	key	ADJ
emaj-153	131	25	drivers	driver	NOUN
emaj-153	131	26	for	for	ADP
emaj-153	131	27	the	the	DET
emaj-153	131	28	big	big	ADJ
emaj-153	131	29	data	datum	NOUN
emaj-153	131	30	market	market	NOUN
emaj-153	131	31	”	"	PUNCT
emaj-153	131	32	.	.	PUNCT
emaj-153	132	1	blog	blog	NOUN
emaj-153	132	2	posting	posting	NOUN
emaj-153	132	3	,	,	PUNCT
emaj-153	132	4	accessed	access	VERB
emaj-153	132	5	31	31	NUM
emaj-153	132	6	august	august	PROPN
emaj-153	132	7	2018	2018	NUM
emaj-153	132	8	,	,	PUNCT
emaj-153	132	9	http://hortonworks.com/blog/7-keydrivers-for-the-big-data-market/	http://hortonworks.com/blog/7-keydrivers-for-the-big-data-market/	PROPN
emaj-153	132	10	coyne	coyne	PROPN
emaj-153	132	11	,	,	PUNCT
emaj-153	132	12	emily	emily	PROPN
emaj-153	132	13	m.	m.	PROPN
emaj-153	132	14	,	,	PUNCT
emaj-153	132	15	coyne	coyne	PROPN
emaj-153	132	16	,	,	PUNCT
emaj-153	132	17	joshua	joshua	PROPN
emaj-153	132	18	g.	g.	PROPN
emaj-153	132	19	and	and	CCONJ
emaj-153	132	20	walker	walker	PROPN
emaj-153	132	21	,	,	PUNCT
emaj-153	132	22	kenton	kenton	PROPN
emaj-153	132	23	b.	b.	PROPN
emaj-153	132	24	(	(	PUNCT
emaj-153	132	25	2018	2018	NUM
emaj-153	132	26	)	)	PUNCT
emaj-153	132	27	.	.	PUNCT
emaj-153	133	1	“	"	PUNCT
emaj-153	133	2	big	big	ADJ
emaj-153	133	3	data	datum	NOUN
emaj-153	133	4	information	information	NOUN
emaj-153	133	5	governance	governance	NOUN
emaj-153	133	6	by	by	ADP
emaj-153	133	7	accountants	accountant	NOUN
emaj-153	133	8	”	"	PUNCT
emaj-153	133	9	,	,	PUNCT
emaj-153	133	10	international	international	ADJ
emaj-153	133	11	journal	journal	NOUN
emaj-153	133	12	of	of	ADP
emaj-153	133	13	accounting	accounting	PROPN
emaj-153	133	14	&	&	CCONJ
emaj-153	133	15	information	information	PROPN
emaj-153	133	16	management	management	NOUN
emaj-153	133	17	,	,	PUNCT
emaj-153	133	18	26	26	NUM
emaj-153	133	19	(	(	PUNCT
emaj-153	133	20	1	1	NUM
emaj-153	133	21	)	)	PUNCT
emaj-153	133	22	,	,	PUNCT
emaj-153	133	23	pp.153	pp.153	PROPN
emaj-153	133	24	-	-	PUNCT
emaj-153	133	25	170	170	NUM
emaj-153	133	26	.	.	PUNCT
emaj-153	134	1	daniel	daniel	PROPN
emaj-153	134	2	bumblauskas	bumblauskas	PROPN
emaj-153	134	3	,	,	PUNCT
emaj-153	134	4	d.	d.	PROPN
emaj-153	134	5	,	,	PUNCT
emaj-153	134	6	nold	nold	VERB
emaj-153	134	7	,	,	PUNCT
emaj-153	134	8	h.	h.	PROPN
emaj-153	134	9	,	,	PUNCT
emaj-153	134	10	bumblauskas	bumblauskas	PROPN
emaj-153	134	11	,	,	PUNCT
emaj-153	134	12	p.	p.	PROPN
emaj-153	134	13	,	,	PUNCT
emaj-153	134	14	igou	igou	NOUN
emaj-153	134	15	,	,	PUNCT
emaj-153	134	16	amy	amy	PROPN
emaj-153	134	17	.	.	PROPN
emaj-153	134	18	,	,	PUNCT
emaj-153	134	19	(	(	PUNCT
emaj-153	134	20	2017	2017	NUM
emaj-153	134	21	)	)	PUNCT
emaj-153	134	22	.	.	PUNCT
emaj-153	135	1	“	"	PUNCT
emaj-153	135	2	big	big	ADJ
emaj-153	135	3	data	datum	NOUN
emaj-153	135	4	analytics	analytic	NOUN
emaj-153	135	5	:	:	PUNCT
emaj-153	135	6	transforming	transform	VERB
emaj-153	135	7	data	datum	NOUN
emaj-153	135	8	to	to	ADP
emaj-153	135	9	action	action	NOUN
emaj-153	135	10	”	"	PUNCT
emaj-153	135	11	,	,	PUNCT
emaj-153	135	12	business	business	NOUN
emaj-153	135	13	process	process	NOUN
emaj-153	135	14	management	management	NOUN
emaj-153	135	15	journal	journal	NOUN
emaj-153	135	16	,	,	PUNCT
emaj-153	135	17	23	23	NUM
emaj-153	135	18	(	(	PUNCT
emaj-153	135	19	3	3	NUM
emaj-153	135	20	)	)	PUNCT
emaj-153	135	21	,	,	PUNCT
emaj-153	135	22	pp.703720	pp.703720	PROPN
emaj-153	135	23	.	.	PUNCT
emaj-153	135	24	gandomi	gandomi	PROPN
emaj-153	135	25	,	,	PUNCT
emaj-153	135	26	a.	a.	NOUN
emaj-153	135	27	and	and	CCONJ
emaj-153	135	28	haider	haider	PROPN
emaj-153	135	29	,	,	PUNCT
emaj-153	135	30	m.	m.	NOUN
emaj-153	135	31	,	,	PUNCT
emaj-153	135	32	(	(	PUNCT
emaj-153	135	33	2015	2015	NUM
emaj-153	135	34	)	)	PUNCT
emaj-153	135	35	.	.	PUNCT
emaj-153	136	1	“	"	PUNCT
emaj-153	136	2	beyond	beyond	ADP
emaj-153	136	3	the	the	DET
emaj-153	136	4	hype	hype	NOUN
emaj-153	136	5	:	:	PUNCT
emaj-153	136	6	big	big	ADJ
emaj-153	136	7	data	datum	NOUN
emaj-153	136	8	concepts	concept	NOUN
emaj-153	136	9	,	,	PUNCT
emaj-153	136	10	methods	method	NOUN
emaj-153	136	11	,	,	PUNCT
emaj-153	136	12	and	and	CCONJ
emaj-153	136	13	analytics	analytic	NOUN
emaj-153	136	14	”	"	PUNCT
emaj-153	136	15	,	,	PUNCT
emaj-153	136	16	international	international	ADJ
emaj-153	136	17	journal	journal	NOUN
emaj-153	136	18	of	of	ADP
emaj-153	136	19	information	information	NOUN
emaj-153	136	20	management	management	NOUN
emaj-153	136	21	,	,	PUNCT
emaj-153	136	22	35	35	NUM
emaj-153	136	23	(	(	PUNCT
emaj-153	136	24	2	2	NUM
emaj-153	136	25	)	)	PUNCT
emaj-153	136	26	,	,	PUNCT
emaj-153	136	27	pp.137–144	pp.137–144	PROPN
emaj-153	136	28	.	.	PUNCT
emaj-153	136	29	gepp	gepp	PROPN
emaj-153	136	30	,	,	PUNCT
emaj-153	136	31	a.	a.	PROPN
emaj-153	136	32	,	,	PUNCT
emaj-153	136	33	linnenluecke	linnenluecke	PROPN
emaj-153	136	34	,	,	PUNCT
emaj-153	136	35	martina	martina	PROPN
emaj-153	136	36	k.	k.	PROPN
emaj-153	136	37	,	,	PUNCT
emaj-153	136	38	o‟neill	o‟neill	PROPN
emaj-153	136	39	,	,	PUNCT
emaj-153	136	40	terrence	terrence	PROPN
emaj-153	136	41	j.	j.	PROPN
emaj-153	136	42	and	and	CCONJ
emaj-153	136	43	smith	smith	PROPN
emaj-153	136	44	,	,	PUNCT
emaj-153	136	45	t.	t.	PROPN
emaj-153	136	46	(	(	PUNCT
emaj-153	136	47	2018	2018	NUM
emaj-153	136	48	)	)	PUNCT
emaj-153	136	49	.	.	PUNCT
emaj-153	137	1	“	"	PUNCT
emaj-153	137	2	big	big	ADJ
emaj-153	137	3	data	data	NOUN
emaj-153	137	4	techniques	technique	NOUN
emaj-153	137	5	in	in	ADP
emaj-153	137	6	auditing	audit	VERB
emaj-153	137	7	research	research	NOUN
emaj-153	137	8	and	and	CCONJ
emaj-153	137	9	practice	practice	NOUN
emaj-153	137	10	:	:	PUNCT
emaj-153	137	11	current	current	ADJ
emaj-153	137	12	trends	trend	NOUN
emaj-153	137	13	and	and	CCONJ
emaj-153	137	14	future	future	ADJ
emaj-153	137	15	opportunities	opportunity	NOUN
emaj-153	137	16	”	"	PUNCT
emaj-153	137	17	,	,	PUNCT
emaj-153	137	18	journal	journal	NOUN
emaj-153	137	19	of	of	ADP
emaj-153	137	20	accounting	accounting	NOUN
emaj-153	137	21	literature	literature	NOUN
emaj-153	137	22	,	,	PUNCT
emaj-153	137	23	40	40	NUM
emaj-153	137	24	,	,	PUNCT
emaj-153	137	25	pp.102–115	pp.102–115	PROPN
emaj-153	137	26	.	.	PUNCT
emaj-153	138	1	j.e	j.e	PROPN
emaj-153	138	2	.	.	PROPN
emaj-153	138	3	boritz	boritz	PROPN
emaj-153	138	4	consultants	consultants	PROPN
emaj-153	138	5	limited	limit	VERB
emaj-153	138	6	(	(	PUNCT
emaj-153	138	7	2018	2018	NUM
emaj-153	138	8	)	)	PUNCT
emaj-153	138	9	.	.	PUNCT
emaj-153	139	1	“	"	PUNCT
emaj-153	139	2	the	the	DET
emaj-153	139	3	pros	pro	NOUN
emaj-153	139	4	and	and	CCONJ
emaj-153	139	5	cons	con	NOUN
emaj-153	139	6	of	of	ADP
emaj-153	139	7	using	use	VERB
emaj-153	139	8	big	big	ADJ
emaj-153	139	9	data	datum	NOUN
emaj-153	139	10	in	in	ADP
emaj-153	139	11	auditing	audit	VERB
emaj-153	139	12	”	"	PUNCT
emaj-153	139	13	,	,	PUNCT
emaj-153	139	14	jebcl.com/.../alles-thepros-and-cons-of-using-bigdata-in-auditing	jebcl.com/.../alles-thepros-and-cons-of-using-bigdata-in-auditing	NOUN
emaj-153	139	15	ming	ming	PROPN
emaj-153	139	16	,	,	PUNCT
emaj-153	139	17	jiang	jiang	PROPN
emaj-153	139	18	and	and	CCONJ
emaj-153	139	19	li	li	PROPN
emaj-153	139	20	,	,	PUNCT
emaj-153	139	21	zhang	zhang	PROPN
emaj-153	139	22	.	.	PUNCT
emaj-153	139	23	(	(	PUNCT
emaj-153	139	24	2015	2015	NUM
emaj-153	139	25	)	)	PUNCT
emaj-153	139	26	.	.	PUNCT
emaj-153	140	1	“	"	PUNCT
emaj-153	140	2	big	big	ADJ
emaj-153	140	3	data	datum	NOUN
emaj-153	140	4	analytics	analytic	NOUN
emaj-153	140	5	as	as	ADP
emaj-153	140	6	a	a	DET
emaj-153	140	7	service	service	NOUN
emaj-153	140	8	for	for	ADP
emaj-153	140	9	affective	affective	ADJ
emaj-153	140	10	humanoid	humanoid	NOUN
emaj-153	140	11	service	service	NOUN
emaj-153	140	12	robots	robot	NOUN
emaj-153	140	13	”	"	PUNCT
emaj-153	140	14	,	,	PUNCT
emaj-153	140	15	procedia	procedia	NOUN
emaj-153	140	16	computer	computer	NOUN
emaj-153	140	17	science	science	NOUN
emaj-153	140	18	,	,	PUNCT
emaj-153	140	19	53	53	NUM
emaj-153	140	20	,	,	PUNCT
emaj-153	140	21	pp.141–148	pp.141–148	PROPN
emaj-153	140	22	.	.	NOUN
emaj-153	140	23	oussous	oussous	PROPN
emaj-153	140	24	,	,	PUNCT
emaj-153	140	25	a.	a.	PROPN
emaj-153	140	26	,	,	PUNCT
emaj-153	140	27	benjelloun	benjelloun	PROPN
emaj-153	140	28	,	,	PUNCT
emaj-153	140	29	fatima	fatima	PROPN
emaj-153	140	30	-	-	PUNCT
emaj-153	140	31	zahra	zahra	PROPN
emaj-153	140	32	.	.	PROPN
emaj-153	140	33	,	,	PUNCT
emaj-153	140	34	lahcen	lahcen	PROPN
emaj-153	140	35	,	,	PUNCT
emaj-153	140	36	ayoub	ayoub	PROPN
emaj-153	140	37	ait	ait	PROPN
emaj-153	140	38	and	and	CCONJ
emaj-153	140	39	belfkih	belfkih	PROPN
emaj-153	140	40	,	,	PUNCT
emaj-153	140	41	samir	samir	PROPN
emaj-153	140	42	.	.	PUNCT
emaj-153	140	43	(	(	PUNCT
emaj-153	140	44	2017	2017	NUM
emaj-153	140	45	)	)	PUNCT
emaj-153	140	46	.	.	PUNCT
emaj-153	141	1	“	"	PUNCT
emaj-153	141	2	big	big	ADJ
emaj-153	141	3	data	datum	NOUN
emaj-153	141	4	technologies	technology	NOUN
emaj-153	141	5	:	:	PUNCT
emaj-153	141	6	a	a	DET
emaj-153	141	7	survey	survey	NOUN
emaj-153	141	8	”	"	PUNCT
emaj-153	141	9	,	,	PUNCT
emaj-153	141	10	journal	journal	NOUN
emaj-153	141	11	of	of	ADP
emaj-153	141	12	king	king	PROPN
emaj-153	141	13	saud	saud	PROPN
emaj-153	141	14	university	university	PROPN
emaj-153	141	15	computer	computer	NOUN
emaj-153	141	16	and	and	CCONJ
emaj-153	141	17	information	information	NOUN
emaj-153	141	18	sciences	sciences	PROPN
emaj-153	141	19	.	.	PUNCT
emaj-153	142	1	rajaraman	rajaraman	NOUN
emaj-153	142	2	,	,	PUNCT
emaj-153	142	3	v.	v.	PROPN
emaj-153	142	4	,	,	PUNCT
emaj-153	142	5	(	(	PUNCT
emaj-153	142	6	2016	2016	NUM
emaj-153	142	7	)	)	PUNCT
emaj-153	142	8	.	.	PUNCT
emaj-153	143	1	“	"	PUNCT
emaj-153	143	2	big	big	ADJ
emaj-153	143	3	data	datum	NOUN
emaj-153	143	4	analytics	analytic	NOUN
emaj-153	143	5	”	"	PUNCT
emaj-153	143	6	,	,	PUNCT
emaj-153	143	7	resonance	resonance	NOUN
emaj-153	143	8	,	,	PUNCT
emaj-153	143	9	21	21	NUM
emaj-153	143	10	(	(	PUNCT
emaj-153	143	11	8)	8)	NUM
emaj-153	143	12	,	,	PUNCT
emaj-153	143	13	pp.695–716	pp.695–716	NOUN
emaj-153	143	14	.	.	PUNCT
emaj-153	143	15	shukla	shukla	NOUN
emaj-153	143	16	,	,	PUNCT
emaj-153	143	17	m.	m.	NOUN
emaj-153	143	18	,	,	PUNCT
emaj-153	143	19	mattar	mattar	PROPN
emaj-153	143	20	,	,	PUNCT
emaj-153	143	21	lana	lana	PROPN
emaj-153	143	22	.	.	PROPN
emaj-153	143	23	,	,	PUNCT
emaj-153	143	24	(	(	PUNCT
emaj-153	143	25	in	in	ADP
emaj-153	143	26	press	press	NOUN
emaj-153	143	27	)	)	PUNCT
emaj-153	143	28	,	,	PUNCT
emaj-153	143	29	“	"	PUNCT
emaj-153	143	30	next	next	ADJ
emaj-153	143	31	generation	generation	NOUN
emaj-153	143	32	smart	smart	ADJ
emaj-153	143	33	sustainable	sustainable	ADJ
emaj-153	143	34	auditing	auditing	NOUN
emaj-153	143	35	systems	system	NOUN
emaj-153	143	36	using	use	VERB
emaj-153	143	37	big	big	ADJ
emaj-153	143	38	data	datum	NOUN
emaj-153	143	39	analytics	analytic	NOUN
emaj-153	143	40	:	:	PUNCT
emaj-153	143	41	understanding	understand	VERB
emaj-153	143	42	the	the	DET
emaj-153	143	43	interaction	interaction	NOUN
emaj-153	143	44	of	of	ADP
emaj-153	143	45	critical	critical	ADJ
emaj-153	143	46	barriers	barrier	NOUN
emaj-153	143	47	”	"	PUNCT
emaj-153	143	48	,	,	PUNCT
emaj-153	143	49	computers	computer	NOUN
emaj-153	143	50	&	&	CCONJ
emaj-153	143	51	industrial	industrial	ADJ
emaj-153	143	52	engineering	engineering	NOUN
emaj-153	143	53	,	,	PUNCT
emaj-153	143	54	accessed	access	VERB
emaj-153	143	55	on	on	ADP
emaj-153	143	56	3	3	NUM
emaj-153	143	57	september	september	PROPN
emaj-153	143	58	2018	2018	NUM
emaj-153	143	59	,	,	PUNCT
emaj-153	143	60	https://doi.org/10.1016/j.cie.2018.04.05	https://doi.org/10.1016/j.cie.2018.04.05	NOUN
emaj-153	143	61	5	5	NUM
emaj-153	143	62	sidhu	sidhu	NOUN
emaj-153	143	63	,	,	PUNCT
emaj-153	143	64	s.	s.	PROPN
emaj-153	143	65	and	and	CCONJ
emaj-153	143	66	balasubramaniam	balasubramaniam	PROPN
emaj-153	143	67	,	,	PUNCT
emaj-153	143	68	r.	r.	PROPN
emaj-153	143	69	(	(	PUNCT
emaj-153	143	70	2018	2018	NUM
emaj-153	143	71	)	)	PUNCT
emaj-153	143	72	.	.	PUNCT
emaj-153	144	1	“	"	PUNCT
emaj-153	144	2	big	big	ADJ
emaj-153	144	3	data	datum	NOUN
emaj-153	144	4	and	and	CCONJ
emaj-153	144	5	data	datum	NOUN
emaj-153	144	6	analytics	analytic	NOUN
emaj-153	144	7	:	:	PUNCT
emaj-153	144	8	the	the	DET
emaj-153	144	9	future	future	NOUN
emaj-153	144	10	of	of	ADP
emaj-153	144	11	audit	audit	NOUN
emaj-153	144	12	”	"	PUNCT
emaj-153	144	13	,	,	PUNCT
emaj-153	144	14	the	the	DET
emaj-153	144	15	malaysian	malaysian	ADJ
emaj-153	144	16	accountant	accountant	NOUN
emaj-153	144	17	,	,	PUNCT
emaj-153	144	18	may	may	PROPN
emaj-153	144	19	-	-	PUNCT
emaj-153	144	20	june	june	PROPN
emaj-153	144	21	,	,	PUNCT
emaj-153	144	22	pp.12	pp.12	PROPN
emaj-153	144	23	-	-	ADJ
emaj-153	144	24	17	17	NUM
emaj-153	144	25	.	.	PUNCT