Chen, Chao-JungChao-JungChenDr. CHEN Wan Yu, TinaTinaDr. CHEN Wan YuDr. LEE HuaDr. XIE Yuying, SabrinaSabrinaDr. XIE Yuying2024-03-122024-03-122023Journal of Accounting, Finance & Management Strategy, 2023, vol. 18(2), pp. 19-54.1556-5793http://hdl.handle.net/20.500.11861/9002The 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.enAudit QualityAudit Judgment PerformanceAudit EffortPeer Reviewed Journal Article