FORENSIC ACCOUNTING AND BIG DATA QUESTIONNAIRE

This questionnaire is designed to determine the use of Big Data/analytics in forensic accounting. Forensic accounting is defined as the practice of rigorous data collection and analysis in the areas of litigation support consulting, expert witnessing, fraud examination, and cyber security. Big Data is characterized by the high volume, velocity, and variety of data that can be transformed into information for decision making. The phrase analytics and Big Data are used interchangeably in this study. Thank you for your cooperation.
*1.
Do you expect future demand for and interest in Big Data
*2.
Do you expect future demand for and interest in Forensic Accounting
*3.
How could Big Data be integrated into the business curriculum?
*4.
How could forensic accounting be integrated into the business curriculum?
*5.
Please indicate the extent to which you would agree with the following statements by circling the appropriate responses where 1=strongly disagree and 5=strongly agree. If you have no opinion, please indicate by choosing 0 under N/A.

Big Data skills and knowledge help forensic accounting students to be able to
Strongly disagreeDisagreeNeutralAgreeStrongly agreeN/A
Perform data-mining and modeling in forensic accounting investigation
Extract,transform,leverage syndicated data in forensic accounting practices
Use and interpret datasets that may not have standard data formats
Have advanced analytical data management skills
Connect the dots in mining data for patterns that lead to evidence?
Effectively present findings to diverse audiences using strong verbal, written, visual communication skills?
Share Big Data with others
Have a clear and coherent database digital strategy
Align people, processes and culture
*6.
Please indicate the importance of covering the following Big Data topics in a forensic accounting course or modules integrated into an auditing course by circling the appropriate number where 1=least important and 5=most important. If you have no opinion, please indicate by choosing 0 under N/A.
Least importantLess ImportantNeutralImportantVery ImportantN/A
Data structure/data warehouse
Forensic data analytics
Data governance
Database management
Networks, Internet and E-commerce
Text analytics
Data visualization
Dimensional Modeling
Data encryption
Least importantLess ImportantNeutralImportantVery ImportantN/A
Data movement (in-memory data analysis)
Cybercrime, computers and auditors
Big data technologies (Hadoop, Map Reduce)
Data integration
Business Intelligence user tools (OLAP)
Digital evidence seizure
Data streaming management
Recovery of digital data
Data mining/predictive modeling analysis
Forensic analytical tools (EnCase)
Ethical issue in business intelligence
Expert system/artificial intelligence
Digital investigation
Computer forensics
Mobile digital forensics
Information assurance and authentication
Please indicate to what extent the following statements are relevant and important to the practice, research, and teaching of forensic accounting with focus on Big Data where 1=not at all and 5=all the time. If you have no opinion, please indicate by choosing N/A
*7.
To what extent do the following affect the effectiveness in forensic accounting?
Not at allSmall extentSome extentGreat extentAll the timeN/A
Availability of Big Data
Availability of Analytical Talent
Analytical techniques & tools to support forensic accounting
*8.
To what extent do you use the following in practicing forensic accounting?
Not at allSmall extentSome extentGreat extentAll the timeN/A
Capturing Data
Disseminating Data
Prescriptive Analytics
Descriptive Analytics
Predictive Analytics
Aggregating / Integrating Data
*9.
To what extent do the following attributes of Big Data is useful in forensic accounting practices?
Not at allSmall extentSome extentGreat extentAll the timeN/A
Accessibility
Accuracy
Completeness
Consistency
Detailed
Relevancy
Reliability
Please answer the following questions by circling (Yes) or (No.)
*10.
Does your organization’s Big Data / Analytics overlap with forensic accounting?
*11.
Do data security threats limit the use of Big Data in forensic accounting?
*12.
Are your organization’s Big Data / Analytics roles well defined?
*13.
Are your organization’s forensic accounting roles well defined?
*14.
Have Big Data / Analytics improved forensic accounting practices?
15.
Comments: Please feel free to comment on Big Data (analytics) in forensic accounting education research and practice. Thank you for your cooperation and assistance. （500 words most）
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