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

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2022-01-18 DOI:10.1111/jifm.12148
Dereck Barr-Pulliam, Helen L. Brown-Liburd, Ivy Munoko
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引用次数: 7

Abstract

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 transformation-related 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, are not as prevalent. Further, existing research insufficiently addresses how data analytic tools impact auditor judgment and decision-making, providing multiple future inquiry lines.

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个人、任务和环境因素对审计数字化转型和创新的影响:文献综述
本研究回顾了研究外部审计设置中数字化转型的文献。我们的审查将为国际审计与鉴证准则理事会(IAASB)有关在审计中使用技术的准则制定举措提供信息。我们在2000年至2021年间发表的外部审计中确定了36篇关于数字化转型的文章,这些文章发表在澳大利亚商学院院长委员会(ABDC) 2021年期刊质量清单中排名A*、A、B和C的20种期刊上。我们还确定了18份高级工作文件。这些文章涵盖了概念框架和档案、实验、访谈、案例研究和调查研究方法。50%的发表文章出现在A*或A期刊上,其中9篇发表在2020年以来的六大会计研究期刊之一(即A*)上。这一趋势是一个有希望的迹象,表明人们对在这些普通兴趣期刊上发表与数字转型相关的研究越来越感兴趣。我们使用Bonner判断和决策框架,结合四种主要数据分析工具,对文献进行组织和评估。本研究考察了描述性和诊断性分析;更复杂的技术,如预测性和规范性,并不普遍。此外,现有的研究不足以解决数据分析工具如何影响审计师的判断和决策,提供多个未来的查询线。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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