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The Mediating Role of Auditing in Created Shared Value Optimization Through Big Data Analytics: A Conceptual Review

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Advances in Production (ISPEM 2023)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 790))

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

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Udoh, S., Mohamed, K. (2023). The Mediating Role of Auditing in Created Shared Value Optimization Through Big Data Analytics: A Conceptual Review. In: Burduk, A., Batako, A., Machado, J., Wyczółkowski, R., Antosz, K., Gola, A. (eds) Advances in Production. ISPEM 2023. Lecture Notes in Networks and Systems, vol 790. Springer, Cham.

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