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An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

https://doi.org/10.2308/horizons-19-121
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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American Institute of Certified Public Accountants (AICPA)
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Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
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What factors influence auditors' use of computer-assisted audit techniques?
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Transforming audit technologies: Business risk audit methodologies and the audit field
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The business risk audit – A longitudinal case study of an audit engagement
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Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
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Earnings management and investor protection: an international comparison
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Auditing and the production of legitimacy
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Big Data and changes in audit technology: contemplating a research agenda
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A framework for the analysis of interview data from multiple field research sites
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Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
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Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World
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Organizing and the Process of Sensemaking
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Auditors' Governance Functions and Legal Environments: An International Investigation*
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The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
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Task-Technology Fit and Individual Performance
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THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS.
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Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions
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Commentaries on Big Data's Importance for Accounting and Auditing
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Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession
inferredcites →https://doi.org/10.2308/acch-51068openalex-snapshot
Big Data Analytics in Financial Statement Audits
inferredcites →https://doi.org/10.2308/acch-51140openalex-snapshot
Infer, Predict, and Assure: Accounting Opportunities in Data Analytics
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Multidimensional Audit Data Selection (MADS): A Framework for Using Data Analytics in the Audit Data Selection Process
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Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction
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Appropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors
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Qualitative Research in Auditing: A Methodological Roadmap
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Big Data and Analytics in the Modern Audit Engagement: Research Needs
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Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example
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Factors Associated with Auditors' Intention to Train on Optional Technology
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Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence
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How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work
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Organizational Legitimacy: Six Key Questions
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Managing Legitimacy: Strategic and Institutional Approaches

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Incoming claims: where this work appears in other papers’ reference lists and arguments.

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ДЕТЕРМІНАНТИ ЯКОСТІ АУДИТОРСЬКИХ ПОСЛУГ В УКРАЇНІ: АНАЛІЗ НА ОСНОВІ РЕЗУЛЬТАТІВ КОНТРОЛЮ ТА РИНКОВИХ ПОКАЗНИКІВ
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Mapping the factors influencing artificial intelligence adoption in auditing: a bibliometric analysis
inferred← citeshttps://doi.org/10.61194/ijtc.v7i4.2558openalex-snapshot
Auditing Knowledge, Professional Skepticism, Professional Ethics, and a Two-Item Auditor Career-Interest Proxy: A Cross-Sectional Study of Accounting Students in Serang City
inferred← citeshttps://doi.org/10.63618/omd/revinvlid/v3/n3/53openalex-snapshot
Aplicaciones emergentes en la auditoría continua y analítica de datos en el control financiero empresarial
inferred← citeshttps://doi.org/10.64818/pijmess.3107.4626.0030openalex-snapshot
Ernst & Young in the Global Spotlight: Strategic Growth, Innovation, and Challenges in a Dynamic Professional Services Landscape
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