The Impact of Using Big Data Simulation on Students' Ability to detect Fraud

Improving the knowledge and ability of university graduates is affected by educational resources and the relationship of these resources with each other. In this regard, the benefit of accounting and auditing students from the resources of specialized courses using case studies of big data during their studies, with the aim of using big data to identify suspected cases of fraud in financial statements auditing, has been researched. The design of this study is a quasi-experimental design of pre-test and post-test with one group. The statistical population of this study includes postgraduate students of accounting and auditing in Tehran Public universities (University of Tehran, Allameh Tabatabai, Tarbiat Modares, Shahid Beheshti, Kharazmi, Al-Zahra) in 2020 who are at least in their third semester, which includes 348 people. In this society, using systematic deletion, students who do not have an audit experience are excluded from the statistical population, and the statistical sample includes students who have an audit experience and their number is 128. The results of this study show that the use of case data simulation in education has a positive impact on students' ability to identify suspected cases of fraud in financial statement auditing and its components, including current assets, non-current assets, liabilities, revenues and expenses.