Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2022-04-25 DOI:10.1080/17449480.2022.2046283
Cristiano Feliciano, R. Quick
{"title":"Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise","authors":"Cristiano Feliciano, R. Quick","doi":"10.1080/17449480.2022.2046283","DOIUrl":null,"url":null,"abstract":"ABSTRACT Innovative information technology (IT) could help to improve the effectiveness and efficiency of audits. Accordingly, we investigate the future importance, and current auditor expertise, regarding 18 technologies identified from a comprehensive literature review and interviews with Big 4 audit technology experts. We then surveyed German auditors and received 433 usable responses. Respondents perceive most of the analyzed IT as relevant in the next three to five years. Online meeting solutions and data mining have the highest importance rating. By contrast, self-assessed current personal knowledge of most IT is low. Complementary regression analyses reveal that female auditors and Big 4 auditors perceive IT as more important, and younger auditors and Big 4 auditors assess their own knowledge as higher. Comparing importance and knowledge ratings, we find a serious importance-knowledge gap for all considered IT. Intensive educational efforts seem to be essential in order to close this gap.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"19 1","pages":"311 - 331"},"PeriodicalIF":4.6000,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2022.2046283","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 3

Abstract

ABSTRACT Innovative information technology (IT) could help to improve the effectiveness and efficiency of audits. Accordingly, we investigate the future importance, and current auditor expertise, regarding 18 technologies identified from a comprehensive literature review and interviews with Big 4 audit technology experts. We then surveyed German auditors and received 433 usable responses. Respondents perceive most of the analyzed IT as relevant in the next three to five years. Online meeting solutions and data mining have the highest importance rating. By contrast, self-assessed current personal knowledge of most IT is low. Complementary regression analyses reveal that female auditors and Big 4 auditors perceive IT as more important, and younger auditors and Big 4 auditors assess their own knowledge as higher. Comparing importance and knowledge ratings, we find a serious importance-knowledge gap for all considered IT. Intensive educational efforts seem to be essential in order to close this gap.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
审计中的创新信息技术:审计师对未来重要性的认识和当前审计师的专业知识
创新信息技术(IT)有助于提高审计的有效性和效率。因此,我们调查了从全面的文献综述和对四大审计技术专家的采访中确定的18项技术的未来重要性和当前审计师的专业知识。然后,我们调查了德国审计师,收到了433份有用的回复。受访者认为,大多数分析的IT在未来三到五年内都是相关的。在线会议解决方案和数据挖掘的重要性最高。相比之下,自我评估目前大多数IT的个人知识水平较低。互补回归分析显示,女性审计师和四大审计师认为IT更重要,而年轻的审计师和四巨头审计师认为自己的知识更高。比较重要性和知识评级,我们发现所有被考虑的IT都存在严重的重要性知识差距。为了缩小这一差距,强化教育工作似乎至关重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting Sales Order Backlog and Credit Ratings Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1