Conference paper
Factors Influencing the Use of Decision Support Technology in Audit
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
Abstract
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.
Details
- Title
- Factors Influencing the Use of Decision Support Technology in Audit
- Authors
- Kirsty Meredith (Author) - University of the Sunshine Coast
- Contributors
- Jacqueline Blake (Editor)Shah J Miah (Editor)Luke Houghton (Editor)Don Kerr (Editor)
- Publication details
- Proceedings of the 24th Asia-Pacific Decision Science Institute International Conference (APDSI), pp.54-63
- Conference details
- Asia-Pacific Decision Science Institute International Conference (APDSI), 24th (Brisbane, Australia, 15-Jul-2019–18-Jul-2019)
- Publisher
- Asia Pacific Decision Sciences Institute
- Date published
- 2019
- Copyright note
- Copyright © 2019 The Author. Reproduced with permission.
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy; School of Science, Technology and Engineering
- Language
- English
- Record Identifier
- 99450986202621
- Output Type
- Conference paper
- Research Statement
- false
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