The impact of remote auditing on audit quality: the moderating role of technology readiness

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2024-08-02 DOI:10.1108/maj-02-2024-4210
Ruba Taleb Alma’aitah, Krayyem Al-Hajaya, Nedal Sawan, Abdulaziz Alzeban
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Abstract

Purpose

This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction.

Design/methodology/approach

Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling.

Findings

The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role.

Practical implications

The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness.

Originality/value

The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

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远程审计对审计质量的影响:技术准备的调节作用
目的 本研究旨在调查远程审计对审计质量的影响,并探讨客户和审计公司的技术准备程度在这种互动中的调节作用。研究结果表明,远程审计对审计质量有显著的积极影响。研究发现,审计公司和客户的技术准备程度对审计质量有很大影响。值得注意的是,客户的技术准备程度会积极增强远程审计与审计质量之间的关系,而审计事务所的技术准备程度则不起作用。特别是,这些研究结果使审计行业的政策制定者和监管者能够就远程审计的采用做出明智的相关决策。研究结果还表明,审计事务所和商业机构应特别重视发展自身的技术能力,以跟上技术的快速发展,确保审计行业获得最大利益,从而提高其效率和效益。
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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.
期刊最新文献
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