Revista de Contabilidad Spanish Accounting Review 22 (2) (2019) 187-202 REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW revistas.um.es/rcsar ASEPUC REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW [RC-SAR] | A systematic review of the role of Big Data Analytics in reducing the influ- ence of cognitive errors on the audit judgement Fawad Ahmadª a) PhD Management Scholar, LUISS Guido Carli University, Rome, Italy a Corresponding author. E-mail address: fahmad@luiss.it ARTICLE INFO Article history: Received 21 July 2018 Accepted 16 Jan 2019 Available online 1 July 2019 JEL classification: M42 M50 Keywords: Memory Judgement and decision-making Cognitive errors Auditing Big Data Big Data Analytics PRISMA methodology Códigos JEL: M42 M50 Palabras clave: Calidad de la auditorÃa Auditores Big4 Ajustes por devengo Regulación auditora ABSTRACT This systematic literature review provides the association between memory processes, auditors judgement and decision-making process under the influence of cognitive errors. Due to limited cognitive resources, auditors are unable to analyze the population of accounting transactions, therefore, they use sampling and heuristics for information processing. In the context of Big Data (BD), auditors may face a similar problem of information overload and exhibit cognitive errors, resulting in the selection and analysis of irrelevant information cues. But Big Data analytics (BDA) can facilitate information processing and analysis of complex diverse Big Data by reducing the influence of auditor's cognitive errors. The current study adapts Ding et al., (2017) framework in the auditing context that identify causes of cognitive errors influencing auditor's information processing. This review identified 75 auditing related studies to elaborate the role of BD and BDA in improving audit judgement. In addition, role of memory, cognitive errors, and judgement and decision-making are highlighted by using 61 studies. The analysis provides useful insight in different open areas by proposing research propositions and research questions that can be explored by future research to gain extensive understanding on the association between memory and audit judgement in the context of BD and BDA. @2019 ASEPUC. Published by EDITUM - Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Una revisión sistemática del papel del "Big Data Analytics" en la reducción de la influencia de los errores cognitivos en el juicio de auditorÃa RESUMEN La revisión sistemática de la literatura proporciona la asociación entre los procesos de la memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de errores cognitivos. Debido a los limitados recursos cognitivos, los auditores no pueden analizar la población de transacciones contables; por lo tanto, utilizan el muestreo y la heurÃstica para el procesamiento de la información. En el contexto de Big Data (BD), los auditores pueden enfrentarse a un problema similar de sobrecarga de información y exhibir errores cognitivos, lo que resulta en la selección y análisis de indicios de información irrelevantes. No obstante, la analÃtica de Big Data (BDA) puede facilitar el procesamiento de información y el análisis de datos complejos y diversos al reducir la influencia de los errores cognitivos del auditor. El presente