Pasulu, M. S., K. T. Nisa, A. Arifuddin, and S. Syamsuddin. “The Use of Big Data in Analytical Audit Procedures: A Literature Review”. Advances in Management & Financial Reporting, vol. 4, no. 1, Jan. 2026, pp. 75-93, doi:10.60079/amfr.v4i1.677.