Explaining the (non-) adoption of advanced data analytics in auditing: A process theory

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2021-06-01 DOI:10.1016/j.accinf.2021.100511

Felix Krieger , Paul Drews , Patrick Velte

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引用次数: 33

Abstract

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency and effectiveness of external audits through the automation of audit work and obtaining a better understanding of the client’s business risk and thus their own audit risk. This paper examines the process by which audit firms adopt advanced data analytics, which has been left unaddressed by previous research. We derive a process theory from expert interviews which describes the activities within the process and the organizational units involved. It further describes how the adoption process is affected by technological, organizational and environmental contextual factors. Our work contributes to the extent body of research on technology adoption in auditing by using a previously unused theoretical perspective, and contextualizing known factors of technology adoption. The findings presented in this paper emphasize the importance of technological capabilities of audit firms for the adoption of advanced data analytics; technological capabilities within audit teams can be leveraged to support both the ideation of possible use cases for advanced data analytics, as well as the diffusion of solutions into practice.

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解释(不)采用高级数据分析在审计:一个过程理论

审计公司越来越多地采用先进的数据分析技术，通过审计工作的自动化来提高外部审计的效率和有效性，并更好地了解客户的业务风险，从而了解自己的审计风险。本文考察了审计公司采用高级数据分析的过程，这是以前的研究没有解决的问题。我们从专家访谈中得出一个过程理论，它描述了过程中的活动和所涉及的组织单位。它进一步描述了采用过程如何受到技术、组织和环境背景因素的影响。我们的工作通过使用以前未使用的理论视角，并将技术采用的已知因素置于背景中，为审计中技术采用的研究做出了贡献。本文的研究结果强调了审计事务所技术能力对采用先进数据分析的重要性;可以利用审计团队中的技术能力来支持高级数据分析的可能用例的构思，以及将解决方案推广到实践中。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.