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Auditor judgment and decision-making in big data environment: a proposed research framework
Accounting Research Journal Pub Date : 2021-01-26 , DOI: 10.1108/arj-04-2020-0078
Adli Hamdam 1 , Ruzita Jusoh 1 , Yazkhiruni Yahya 1 , Azlina Abdul Jalil 1 , Nor Hafizah Zainal Abidin 2
Affiliation  

Purpose

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big data environment. The proposed framework predicts the relationships among data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making.

Design/methodology/approach

The methodology to accomplish the conceptual framework is based on a thorough literature review that consists of theoretical discussions and comparative studies of other authors’ works and thinking. It also involves summarizing and interpreting previous contributions subjectively and narratively and extending the work in some fashion. Based on this approach, this paper formulates four propositions about data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making.

Findings

The proposed framework expects that the cognitive process of data visualization integration and intuitive data processing mode will improve auditors’ judgment decision-making. This paper also contends that task complexity may influence the cognitive process of data visualization integration and processing modes because of the voluminous nature of data and the complexity of business processes. Hence, it is also expected that the relationships between data visualization integration and audit judgment decision-making and between processing mode and audit judgment decision-making will be moderated by task complexity.

Research limitations/implications

There is a dearth of studies examining how big data and big data analytics affect auditors’ cognitive processes in making decisions. This paper will help researchers and auditors understand the behavioral consequences of data visualization integration and data processing mode in making judgment decision-making, given a certain level of task complexity.

Originality/value

With the advent of big data and the evolution of innovative audit procedures, the constructed framework can be used as a theoretical foundation for future empirical studies concerning auditors’ judgment decision-making. It highlights the potential of big data to transform the nature and practice of accounting and auditing.



中文翻译:

大数据环境下的审计师判断和决策:一个拟议的研究框架

目的

大数据和数据分析在审计业务流程中的作用是显而易见的。尽管如此,了解大数据如何影响认知过程并因此影响审计师的判断决策过程是有限的。本文的目的是提出一个关于可能影响大数据环境中审计师判断决策的认知过程的概念框架。所提出的框架预测了数据可视化集成、数据处理模式、任务复杂性和审计师判断决策之间的关系。

设计/方法/方法

完成概念框架的方法是基于全面的文献回顾,包括理论讨论和对其他作者的作品和思想的比较研究。它还涉及主观和叙述性地总结和解释以前的贡献,并以某种方式扩展工作。基于这种方法,本文提出了数据可视化集成、数据处理模式、任务复杂性和审计人员判断决策四个命题。所提出的框架是根据认知理论构建的,该理论解决了审计师如何将数据处理成有用的信息以做出判断决策。

发现

所提出的框架期望数据可视化集成的认知过程和直观的数据处理模式将提高审计师的判断决策。本文还认为,由于数据的海量性质和业务流程的复杂性,任务复杂性可能会影响数据可视化集成和处理模式的认知过程。因此,预计数据可视化集成与审计判断决策之间以及处理方式与审计判断决策之间的关系将受到任务复杂性的调节。

研究限制/影响

缺乏研究大数据和大数据分析如何影响审计师在决策过程中的认知过程。本文将帮助研究人员和审计人员了解数据可视化集成和数据处理模式在做出判断决策时的行为后果,给定一定程度的任务复杂性。

原创性/价值

随着大数据的出现和创新审计程序的发展,所构建的框架可以作为未来关于审计师判断决策的实证研究的理论基础。它强调了大数据在改变会计和审计性质和实践方面的潜力。

更新日期:2021-01-26
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