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What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
Honors Undergraduate Theses
Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …
Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson
Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson
Honors Undergraduate Theses
The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …
Regulation And The Auditing Profession, Alexey Lyubimov
Regulation And The Auditing Profession, Alexey Lyubimov
Electronic Theses and Dissertations
The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …