Automation of the auditing profession: investigating decision support technology use by auditors in small Australian accounting firms

Kirsty Redgen

doi:10.25907/00831

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Automation of the auditing profession: investigating decision support technology use by auditors in small Australian accounting firms

Dissertation

Open access

Automation of the auditing profession: investigating decision support technology use by auditors in small Australian accounting firms

Kirsty Redgen

University of the Sunshine Coast, Queensland

Doctor of Philosophy, University of the Sunshine Coast, Queensland

2024

DOI:

https://doi.org/10.25907/00831

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Thesis Open Access

Abstract

Accounting, auditing and accountability

Information systems

decision support

audit technology

technology acceptance

technology dominance

audit support systems

expert systems

financial auditing

small firms

Effective knowledge management and decision-making are essential for professional service firms. Consequences of poor decision-making are particularly significant in audit firms, where decisions affect the performance of financial markets. International corporate regulators and professional accounting bodies have raised concerns about the quality of audit decisions currently being made, suggesting the need for modification of current audit practices. Decision support technology, such as advanced data analytics applications, can bring about the required modifications. Decision support technology can support multiple stages of a financial report audit, such as risk assessments, sampling, and the formation of the audit opinion. Improvements result from a reduction in decision-making bias, improved efficiency, improved transparency and better leveraging of employee skills. This thesis investigates the factors that support or hinder auditors' use of decision support technology.

Details

Title: Automation of the auditing profession: investigating decision support technology use by auditors in small Australian accounting firms
Authors: Kirsty Redgen - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Contributors: Sajid Anwar (Supervisor) - University of the Sunshine Coast, Queensland, Indigenous and Transcultural Research Centre - Legacy
Jacqui Blake (Supervisor) - University of the Sunshine Coast, Queensland, School of Science, Technology and Engineering
Peter Baxter (Supervisor) - University of the Sunshine Coast, Queensland, School of Business and Creative Industries
Awarding institution: University of the Sunshine Coast, Queensland
Degree awarded: Doctor of Philosophy
Publisher: University of the Sunshine Coast, Queensland
DOI: 10.25907/00831
Organisation Unit: School of Business and Creative Industries; Healthy Ageing Research Cluster
Language: English
Record Identifier: 991006997102621
Output Type: Dissertation

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