How Does Big Data Analytics Impact Accounting Manipulation?

ABSTRACT This study investigates the impact of Big Data Analytics (BDA) on accounting manipulation in an emerging market context. Using semi‐structured interviews with 30 Vietnamese accounting professionals and applying the New Institutional Sociology (NIS) framework, we find that BDA enhances financial transparency and reduces manipulation by increasing system complexity and limiting manual intervention. However, these effects are not permanent. As users gain expertise, they may exploit system weaknesses, raising new ethical and technical concerns. Our findings suggest that effective safeguards, including segregation of duties and ethics training, are essential to maintaining BDA's integrity. While focused on Vietnam, the results offer insights applicable to other economies undergoing digital transformation.