The increased role of advanced technology and automation in audit: A delphi study

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-02-11 DOI:10.1016/j.accinf.2025.100733

Danielle R. Lombardi , Meehyun Kim , Janice C. Sipior , Miklos A. Vasarhelyi

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Abstract

Audit practices were re-evaluated to perform audits remotely during and after the pandemic, accelerating the use of advanced technology. In response, this study seeks to gain expert predictions on the future directions of advanced technology supporting auditors. The results from a Delphi panel reveal that experts anticipate audits will be highly automated, technology usage will increase for internal and external audits, the pace and characteristics of audit automation are predominantly shaped by regulatory frameworks, technological skill sets of auditors will greatly increase, and cognitive technology will be used to assist in making judgments. Consequently, there is concern about the ethical implications of using technology. Interestingly, the experts did not foresee technology moving as quickly as it is. To appraise these predictions, we reexamine prior predictions from two previous Delphi studies. Since due care is necessary, the risks and implications of using technologies are provided.

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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.