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Audit data analytics and audit quality: New insights.
Date Issued
2023
ISSN
1556-5793
Citation
Journal of Accounting, Finance & Management Strategy, 2023, vol. 18(2), pp. 19-54.
Type
Peer Reviewed Journal Article
Abstract
The purpose of this study is to examine the relationship between data analytics techniques and financial statement audits. We analyze how specific data analytics techniques can be applied to financial statement audits and integrate related studies on data analytics in auditing. We provide a comprehensive analysis of how specific data analytics is associated with audit quality and/or auditor’s judgment performance. Research implications and new insights into future research opportunities are accordingly derived.
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