新冠肺炎期间利用技术进行审计的经验教训:新兴经济视角

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Neeraj Sharma, Garima Sharma, Mahesh Joshi, S. Sharma
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引用次数: 6

摘要

目的本研究旨在研究新冠肺炎限制对印度审计流程构成的挑战,并探讨该行业对在此期间如何利用技术进行审计的看法。还探讨了审计师对新冠肺炎疫情后审计实践和流程未来变化的意见。设计/方法/方法对在印度主要商业中心的多家审计公司工作的高级审计师进行了半结构化访谈,并使用制度理论视角进行了内容和主题分析。发现审计行业利用技术应对新冠肺炎对既定审计流程和实践的破坏,同时保持审计报告的合法性。调查结果表明,审计师现在似乎强烈支持将新兴技术纳入新冠肺炎疫情后的审计实践,以确保数据的准确性和透明度。受访者对未来继续进行远程和亲自审计以保持审计质量表现出浓厚的兴趣。新冠肺炎的经历似乎迫使审计行业克服了不情愿采用以前只有四大和大型审计公司使用的技术。实际含义与接受技术辅助审计报告有关的各个方面,如合法性、所需的基础设施、成本参与和对变革的抵制,这些结果将引起各利益攸关方的特别兴趣。研究结果还将有助于发达经济体和发展中经济体的专业机构和政策制定者制定有用的战略,在新冠肺炎期间和之后促进技术导向审计。在实施技术辅助审计之前,必须克服基础设施不足和对变革的抵制所带来的限制。原创/价值据作者所知,由于新冠肺炎大流行是最近的一种现象,本研究是研究新冠肺炎期间使用技术促进审计的首批研究之一,更具体地说是从发展中经济的角度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective
Purpose This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged to conduct audits during this period. The opinions of auditors on future changes in post-COVID-19 audit practices and processes are also explored. Design/methodology/approach Semi-structured interviews were conducted with senior auditors working in various audit firms in major business centers in India and subjected to content and thematic analysis using the institutional theory perspective. Findings The auditing profession used technology to respond to COVID-19-imposed disruptions of established audit process and practices while maintaining the legitimacy of audit reports. The findings indicate that auditors now seem to strongly support the integration of emerging technologies into their auditing practices post-COVID to ensure data accuracy and transparency. The interviewees displayed keen interest in continuing remote and in-person audits to maintain audit quality in the future. The experience of COVID-19 appears to have forced the auditing profession to overcome their reluctance to adopt technologies that were previously used by only Big 4 and large audit companies. Practical implications The results will be of particular interest to various stakeholders concerned with aspects of the acceptance of technology-assisted audit reports such as legitimacy, required infrastructure, cost involvement and resistance to change. The findings will also assist professional bodies and policymakers in both developed and developing economies in devising useful strategies to promote technology-aided auditing during and after COVID-19. Limitations posed by inadequate infrastructure and resistance to changes must be overcomed before implementation of technology-aided audits. Originality/value As COVID-19 pandemic is a recent phenomenon, to the best of the authors’ knowledge, this study is one of the first few studies that have examined the use of technology to facilitate audits during the COVID-19 period, more specifically from a developing economy perspective.
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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