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
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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.
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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。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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