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Audit Reviewers' Preferences for Data Analytics: The Role of Training Interventions and Risk Factor Salience

https://doi.org/10.2139/ssrn.5066046
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Availability: A heuristic for judging frequency and probability
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Modeling the determinants of audit expertise
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An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing
inferredcites →https://doi.org/10.1016/j.accinf.2017.12.005openalex-snapshot
Understanding usage and value of audit analytics for internal auditors: An organizational approach
inferredcites →https://doi.org/10.1016/j.aos.2013.07.002openalex-snapshot
An accountability framework for financial statement auditors and related research questions
inferredcites →https://doi.org/10.1016/j.aos.2023.101534openalex-snapshot
Learning in the auditing profession: A framework and future directions
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The affect heuristic
inferredcites →https://doi.org/10.1016/s0361-3682(97)80165-1openalex-snapshot
The audit review process: A characterization from the persuasion perspective
inferredcites →https://doi.org/10.1037//0022-3514.54.1.5openalex-snapshot
Goals: An approach to motivation and achievement.
inferredcites →https://doi.org/10.1037/0033-295x.95.2.256openalex-snapshot
A social-cognitive approach to motivation and personality.
inferredcites →https://doi.org/10.1037/1089-2680.5.4.323openalex-snapshot
Bad is Stronger than Good
inferredcites →https://doi.org/10.1111/1475-679x.12104openalex-snapshot
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
inferredcites →https://doi.org/10.1111/1475-679x.12407openalex-snapshot
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
inferredcites →https://doi.org/10.1111/1475-679x.70014openalex-snapshot
Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism
inferredcites →https://doi.org/10.1111/1911-3846.12107openalex-snapshot
Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning
inferredcites →https://doi.org/10.1111/1911-3846.12680openalex-snapshot
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*
inferredcites →https://doi.org/10.1111/j.1540-5915.2008.00192.xopenalex-snapshot
Technology Acceptance Model 3 and a Research Agenda on Interventions
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00600.xopenalex-snapshot
Hierarchical Differences in Audit Workpaper Review Performance*
inferredcites →https://doi.org/10.1506/j519-5lvu-jtmq-yyj7openalex-snapshot
Audit Review: Managers' Interpersonal Expectations and Conduct of the Review*
inferredcites →https://doi.org/10.2307/2491243openalex-snapshot
Determinants of Auditor Expertise
inferredcites →https://doi.org/10.2307/249443openalex-snapshot
Personal Computing: Toward a Conceptual Model of Utilization1
inferredcites →https://doi.org/10.2307/30036540openalex-snapshot
User Acceptance of Information Technology: Toward A Unified View1
inferredcites →https://doi.org/10.2308/horizons-19-121openalex-snapshot
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements
inferredcites →https://doi.org/10.2308/jis.2009.23.1.97openalex-snapshot
An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures
inferredcites →https://doi.org/10.2308/tar-2020-0457openalex-snapshot
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets
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