颠覆性技术与审计风险：来自富时 100 指数公司的证据

IF 5.6 2区经济学 Q1 BUSINESS, FINANCE Emerging Markets Review Pub Date : 2024-10-26 DOI:10.1016/j.ememar.2024.101218

Marwa Elnahass , Xinrui Jia , Louise Crawford

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引用次数: 0

摘要

我们研究了颠覆性技术的使用对公司和审计公司审计风险水平的影响。我们选取了 2015 年至 2020 年期间富时 100 指数的公司及其相应的审计公司（特别是 "四大"）作为样本。我们的研究结果表明，利用颠覆性技术可显著降低公司和审计公司的审计风险。颠覆性技术似乎能显著降低重大错报风险（即内在风险和控制风险）和检测风险，从而为公司和审计事务所带来益处；这些结果在不同行业分类中都是一致的。

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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Disruptive technology and audit risks: Evidence from FTSE 100 companies

We investigate the use of disruptive technology on the level of audit risk, within both companies and audit firms. A sample of FTSE 100 and their corresponding audit firms—specifically, the ‘Big 4’—are selected for the period 2015 to 2020. Our findings indicate that the utilisation of disruptive technology results in a significant reduction in audit risk for both companies and audit firms. Disruptive technology seems to promote benefits to companies and audit firms by significantly mitigating the risk of material misstatements (i.e. inherent and control risk) and detection risk; these results are consistent across various industry classifications.

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来源期刊

Emerging Markets Review Multiple-

CiteScore

7.10

自引率

4.20%

发文量

审稿时长

100 days

期刊介绍： The intent of the editors is to consolidate Emerging Markets Review as the premier vehicle for publishing high impact empirical and theoretical studies in emerging markets finance. Preference will be given to comparative studies that take global and regional perspectives, detailed single country studies that address critical policy issues and have significant global and regional implications, and papers that address the interactions of national and international financial architecture. We especially welcome papers that take institutional as well as financial perspectives.