The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-07-03 DOI:10.1016/j.accinf.2024.100697
Michael Alles , Glen L. Gray
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Abstract

Leveraging ubiquitous digital data, advanced hardware, and sophisticated software, Big Data Analytics (BDA) enables unprecedented in-depth examination of business processes. This paper investigates how the Big 4 accounting firms promote their use of technology-enabled analytics in auditing practices on their official websites. We find that all the Big 4 market their audit analytics as offering operational insights that add value for clients. Historically, auditors have sought to share valuable perspectives gained during engagements beyond verifying that clients are in compliance with accounting principles. However, providing these value-adding insights is transitioning from a supplementary benefit to an essential selling point of audits. This behavior likely stems from BDA technology’s inherent duality–facilitating regulatory compliance and business intelligence. Incorporating artificial intelligence into audit firms’ technological arsenal will further enhance their ability to deliver client-valued insights. These developments necessitate further research into how the BDA application impacts auditor independence.

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大数据分析在四大网站外部审计中的营销:证据与后果
利用无处不在的数字数据、先进的硬件和复杂的软件,大数据分析(BDA)可以对业务流程进行前所未有的深入检查。本文调查了四大会计师事务所如何在其官方网站上宣传在审计实践中使用技术分析。我们发现,所有四大会计师事务所都将其审计分析技术宣传为能为客户提供增值的运营洞察力。从历史上看,除了核实客户是否遵守会计原则外,审计师还寻求分享在审计过程中获得的有价值的观点。然而,提供这些增值洞察力正从一种补充利益过渡到审计的基本卖点。这种行为可能源于 BDA 技术固有的双重性--促进监管合规和商业智能。将人工智能纳入审计公司的技术武器库,将进一步增强其提供具有客户价值的见解的能力。这些发展需要进一步研究 BDA 应用如何影响审计师的独立性。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
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.
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