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Motivation to use big data and big data analytics in external auditing
Managerial Auditing Journal ( IF 2.388 ) Pub Date : 2019-07-01 , DOI: 10.1108/maj-01-2018-1773
Lina Dagilienė , Lina Klovienė

Purpose - This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the external auditing practices and BDA. Design/methodology/approach - Using the contingency theory approach, a literature review and 21 in-depth interviews with three different types of respondents, the authors explore factors motivating the use of BDA in external auditing. Findings - The study presents a few key findings regarding the use of BD and BDA in external auditing. By disclosing a comprehensive view of current practices, the authors identify two groups of motivating factors (company-related and institutional) and the circumstances in which to use BDA, which will lead to the desired outcomes of audit companies. In addition, the authors emphasise the relationship of audit companies, business clients and regulators. The research indicates a trend whereby external auditors are likely to focus on the procedures not only to satisfy regulatory requirements but also to provide more value for business clients; hence, BDA may be one of the solutions. Research limitations/implications - The conclusions of this study are based on interview data collected from 21 participants. There is a limited number of large companies in Lithuania that are open to co-operation. Future studies may investigate the issues addressed in this study further by using different research sites and a broader range of data. Practical implications - Current practices and outcomes of using BD and BDA by different types of respondents differ significantly. The authors wish to emphasise the need for audit companies to implement a BD-driven approach and to customise their audit strategy to gain long-term efficiency. Furthermore, the most challenging factors for using BDA emerged, namely, long-term audit agreements and the business clients’ sizes, structures and information systems. Originality/value - The original contribution of this study lies in the empirical investigation of the comprehensive state-of-the-art of BDA usage and motivating factors in external auditing. Moreover, the study examines the phenomenon of BD as one of the most recent and praised developments in the external auditing context. Finally, a contingency-based theoretical framework has been proposed. In addition, the research also makes a methodological contribution by using the approach of constructivist grounded theory for the analysis of qualitative data.

中文翻译:

在外部审计中使用大数据和大数据分析的动机

目的-本文旨在探讨在外部审计中使用大数据和大数据分析(BDA)的组织意图。本研究根据先前的文献以及审计师,商业客户和监管机构对外部审计实践和BDA的观点,概念化了不同的或有激励因素。设计/方法/方法-使用权变理论方法,文献综述以及对三种不同类型受访者的21次深入访谈,作者探索了促使BDA在外部审计中使用的因素。调查结果-该研究提出了一些有关在外部审计中使用BD和BDA的关键发现。通过披露当前做法的全面观点,作者确定了两组激励因素(与公司相关和机构相关)以及使用BDA的情况,这将导致审计公司取得理想的结果。此外,作者强调了审计公司,业务客户和监管机构之间的关系。该研究表明了一种趋势,即外部审计师可能会专注于这些程序,不仅要满足法规要求,而且还要为业务客户提供更多价值。因此,BDA可能是解决方案之一。研究的局限性/意义-这项研究的结论基于从21位参与者那里收集的访谈数据。立陶宛有少数开放的公司可以合作。未来的研究可能会通过使用不同的研究地点和更广泛的数据来进一步调查本研究中解决的问题。实际意义-不同类型的受访者使用BD和BDA的当前做法和结果存在很大差异。作者希望强调的是,审计公司需要实施以BD为主导的方法,并定制其审计策略以获得长期效率。此外,出现了使用BDA的最具挑战性的因素,即长期审计协议以及业务客户的规模,结构和信息系统。原创性/价值-这项研究的原始贡献在于对BDA使用的最新技术水平以及外部审计的激励因素进行了实证研究。此外,该研究还将BD现象视为外部审计环境中最新的,受到赞誉的发展之一。最后,提出了一个基于权变的理论框架。
更新日期:2019-07-01
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