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Factors Influencing the Use of Decision Support Technology in Audit
Conference paper   Open access   Peer reviewed

Factors Influencing the Use of Decision Support Technology in Audit

Kirsty Meredith
Proceedings of the 24th Asia-Pacific Decision Science Institute International Conference (APDSI), pp.54-63
Asia-Pacific Decision Science Institute International Conference (APDSI), 24th (Brisbane, Australia, 15-Jul-2019–18-Jul-2019)
Asia Pacific Decision Sciences Institute
2019
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Abstract

Information Systems Accounting, Auditing and Accountability Decision Making audit technology
An auditor's role is to objectively scrutinise a company's financial statements and provide an opinion as to whether the statements truthfully and fairly represent the company's financial affairs. Audit quality is essential for investor confidence and rational market performance. Significant concerns have been raised about audit quality, both by Australian and international regulatory bodies. Decision support technology presents an opportunity for auditors to address these concerns. This paper identifies factors that support or hinder decision support technology use by auditors. It follows a systematic literature review and content analysis methodology. A preliminary conceptual model is presented, and recommendations are made for future empirical research.

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