Empirical Research Frameworks in a Changing World: The Case of Audit Data Analytics

Ruhnke, Klaus

doi:10.2139/ssrn.3941961

Cited by 4 publications

(3 citation statements)

References 91 publications

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“…In the auditing literature, while some works verify a confirmation bias proneness of auditors in fraud and non-fraud tasks [ 27 , 32 ], others do not find evidence about the existence of this bias [ 26 , 33 ]. It seems that when confirmation bias and experience have been studied together, experience appears to mitigate the proneness towards this bias in explaining ratio fluctuations [ 34 ], meaning that an auditor with few years of experience is likely to be more confirmation bias-prone.…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

Is auditor financial decision-making affected by prior audit report information? A behavioral approach

Muñoz-Izquierdo,

Camacho-Miñano,

Sánchez-Martín

et al. 2024

Heliyon

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Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

Is auditor financial decision-making affected by prior audit report information? A behavioral approach

Muñoz-Izquierdo,

Camacho-Miñano,

Sánchez-Martín

et al. 2024

Heliyon

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“…How does data analytics impact previously identified judgment biases experienced by auditors, and how can these biases be mitigated in a data analytic environment? See also Ruhnke (2021). …”

Section: Future Research Directionsmentioning

confidence: 99%

The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

Barr‐Pulliam

Brown‐Liburd

Munoko

2022

Financ Manag Account

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This study reviews literature examining digital transformation in the external audit setting. Our review will inform the standard-setting initiatives of the International Auditing and Assurance Standards Board (IAASB) related to the use of technology in auditing.We identified 36 articles on digital transformation in the external audit published between 2000 and 2021 across 20 journals ranked A*, A, B, and C on the Australian Business Deans Council (ABDC) 2021 Journal Quality List. We also identified 18 advanced working papers. These articles cover conceptual frameworks and archival, experimental, interviews, case studies, and survey research methods. Fifty percent of the published articles appear in A* or A journals, of which nine were published in one of the premier six accounting research journals (i.e., A*) since 2020. This trend is a promising sign that there appears to be increasing interest in publishing digital transformationrelated research in these general interest journals. We use the Bonner judgment and decision-making framework, coupled with the four primary data analytic tools, to organize and evaluate the literature. This study examines descriptive and diagnostic analytics; more complex techniques, such as predictive and prescriptive,

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“…In the auditing field, the need for data analytics is beginning to affect audit firms' operations, audit processes, and the highly regulated environment in which they operate [5]. In addition to simplifying and speeding up the audit process, data analysis expertise also allows auditors to focus on the key risks facing the company.…”

Section: Introductionmentioning

confidence: 99%

Data Analytics and Its Implication on Auditing

Ovami¹,

Muda²

2023

Advances in Engineering Research

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Data analytics is a new approach for auditors to prevent and detect fraud involving examining patterns in actual data. However, implementing data analytics requires a significant investment in hardware, software, skills, and quality control in the business world. This paper aims to analyze data analytics as a tool for auditors in the audit process and analyze the impact of using data analytics on the auditor profession. This article is a literature review that examines phenomena based on the literature and the results of previous studies. The discussion implies that data analytics helps the auditor to improve audit quality in the big data era. Therefore, auditors should master data analytics skills. Otherwise, the auditor will face more threatening in the future.

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Empirical Research Frameworks in a Changing World: The Case of Audit Data Analytics

Cited by 4 publications

References 91 publications

Is auditor financial decision-making affected by prior audit report information? A behavioral approach

Is auditor financial decision-making affected by prior audit report information? A behavioral approach

The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

Data Analytics and Its Implication on Auditing

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