第四次工业革命中的审计师判断

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Rita Samiolo, Crawford Spence, Dorothy Toh
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引用次数: 0

摘要

宣告第四次工业革命到来的话语预示着在不久的将来,各种工作领域将受到重大破坏。审计是对技术潜力提出大胆主张的领域之一,技术有望增强审计师的判断,并最终使其自动化。根据对审计师、监管机构和新兴人工智能软件提供商的44次深入采访,我们对审计中围绕技术变革的主流说法提出了质疑,这种说法表明,表面上简单、低水平的技术任务是很少有判断作用的领域,因此自动化的时机已经成熟。我们发现,当自动化被认为是低价值的工作领域时,深思熟虑、感知和自反的重要元素可能会丢失,这些元素可以说对早期职业审计师的职业社会化至关重要,这导致我们质疑在审计中应用判断意味着什么。相反,审计过程的更高层面可能会得到技术的帮助,并以不同的方式得到增强,但新的技术结构会产生新的不确定性领域,这对审计师的判断提出了新的但尚未解决的要求。总的来说,本文展示了审计师的习惯是如何改变的,并强调了新技术对审计师获取实践知识带来的风险。这篇文章受版权保护。保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Auditor judgment in the fourth industrial revolution

Auditor judgment in the fourth industrial revolution

Discourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them. Drawing on 44 in-depth interviews with auditors, regulators, and emergent artificial intelligence software providers, we question the prevailing narrative around technological change in auditing which suggests that ostensibly simple, low-level technical tasks are areas where little judgment is at play and thus are ripe for automation. We show that significant elements of deliberation, sensemaking, and reflexivity, arguably critical for the socialization of early career auditors into the profession, may be lost when automating areas of work perceived as low value, leading us to question what it means to apply judgment in auditing. Conversely, higher-level aspects of the audit process may be assisted by technology and augmented in different ways, yet new technological structures generate new areas of indeterminacy that pose new and yet unresolved demands on auditors' judgment. Overall, the paper shows how auditor habits are changing and highlights the risks posed by new technologies to the acquisition of practical knowledge by auditors.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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