Auditor Automation Usage and Professional Skepticism

Peters, Christian P. H.

doi:10.2139/ssrn.4309348

Cited by 3 publications

(1 citation statement)

References 40 publications

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“…More recent research provides qualitative field evidence on how D&A audit approaches are perceived by auditors, peer reviewers, and standard setters (Austin et al, 2021; Christ et al, 2021; Walker & Brown‐Liburd, 2019). In addition, experimental research focuses on how D&A tools influence auditor judgments (Anderson et al, 2021; Barr‐Pulliam et al, 2020; Bibler et al, 2023; Commerford et al, 2022; Koreff & Perreault, 2023; Peters, 2023) and on how auditors' use of D&A tools influences investor, manager, juror, and peer reviewer judgments (Ballou et al, 2021; Barr‐Pulliam et al, 2022; Kipp et al, 2020).…”

Section: Institutional Background and Hypotheses Developmentmentioning

confidence: 99%

Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Emett,

Kaplan,

Mauldin

et al. 2023

Contemporary Accting Res

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Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures' level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when evaluating D&A audit procedures—they perceive D&A audit procedures as lower in quality than traditional audit procedures because they perceive them to be less effortful. Our second experiment confirms these results and evaluates a theory‐based intervention that reduces reviewers' reliance on the effort heuristic, causing them to judge quality similarly across D&A and traditional audit procedures.This article is protected by copyright. All rights reserved.

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Section: Institutional Background and Hypotheses Developmentmentioning

confidence: 99%

Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Emett,

Kaplan,

Mauldin

et al. 2023

Contemporary Accting Res

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Bias and ethics of AI systems applied in auditing - A systematic review

Murikah,

Nthenge,

Musyoka

2024

Scientific African

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Een overzicht van drie studies naar de microgrondslagen van controlekwaliteit

Peters

2024

MAB

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Dit artikel geeft een samenvatting van mijn proefschrift1 met drie onderling samenhangende studies omtrent de ‘microgrondslagen van controlekwaliteit.’ Het proefschrift toont aan dat accountants vaak eenvoudige taken voorrang geven, wat de kwaliteit van hun werk kan verminderen, vooral onder tijdsdruk. Het identificeert ook dat leerprocessen op de werkplek verbeterd kunnen worden door actieve participatie en dat automatisering de professioneel-kritische instelling van accountants kan verminderen. Door middel van experimenten en een literatuurstudie biedt het inzichten in operationele interventies die accountantsorganisaties kunnen gebruiken om zulke effecten te verminderen, met als doel de controlekwaliteit te verbeteren en de rol van accountants als vertrouwenspersonen van het maatschappelijk verkeer te versterken.

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Auditor Automation Usage and Professional Skepticism

Cited by 3 publications

References 40 publications

Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Bias and ethics of AI systems applied in auditing - A systematic review

Een overzicht van drie studies naar de microgrondslagen van controlekwaliteit

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