The aims of this paper are to inform audit practice and academia about the potential
behavioral challenges to the application of auditors' professional skepticism when using …

As audit technology becomes more widespread, practice and academia are raising
concerns about the costs and benefits of these technologies. We examine how internal …

We investigate if varying rates of false positives and consistent rewards for skepticism can
improve the auditor's application of skepticism when a data analytic identifies a fraud red …

Advances in data analytics is fundamentally changing the field of auditing. The primary
objective of this paper is to develop a holistic, multidimensional framework to better …

The chapter aims to discuss impact of data visualization on auditors' analytical procedures
and propose practical approaches to address audit efficiency through data visualization …

The increased development and use of automated and cognitive technologies at the Global
Six, in conjunction with the increased availability of data and various levels of data structure …

This study questions the role of willingness to continue collecting additional evidence in the
relationship between technological factors and AI-based data analytics adoption in audit …

Auditing requirements and the changing environmental factors lead to a continuously
learning process for academics and practitioners. This paper attempts to solve this gap by …

SUMMARY On December 17, 2019, the Public Company Accounting Oversight Board (the
Board or PCAOB) issued a request for comment on its Concept Release, Potential Approach …

Penelitian ini bertujuan untuk mengidentifikasi pengaruh profesional skeptimisme terhadap
kualitas audit melalui teknologi blockchain sebagai variable moderasi. Penelitian ini juga …