Keyword

audit technology

Description: Technology used to perform or support auditing, including tools and systems that can affect audit quality, efficiency, and effectiveness.

Primary topic: Auditing, Earnings Management, Governance (33%)

Wikidata ID: wiki/Q96372767

OpenAlex ID: keywords/audit-technology

Transforming audit technologies: Business risk audit methodologies and the audit field

2006 · Keith Robson, Christopher Humphrey, et al. · Accounting Organizations and Society · 269

Globalization and the coordinating of work in multinational audits

2004 · Michael Barrett, David J. Cooper, et al. · Accounting Organizations and Society · 264

Big Data and changes in audit technology: contemplating a research agenda

2018 · George Salijeni, Anna Samsonova-Taddei, et al. · Accounting and Business Research · 246

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Audit support systems and decision aids: Current practice and opportunities for future research

2007 · Carlin Dowling, Stewart Leech · International Journal of Accounting Information Systems · 205

Imagineering Audit 4.0

2016 · Jun Dai, Miklos A. Vasarhelyi · Journal of Emerging Technologies in Accounting · 161

A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions

2012 · Urton L. Anderson, Margaret H. Christ, et al. · Accounting Horizons · 131

Audit technology and preferences for auditing standards

1986 · William R. Kinney · Journal of Accounting and Economics · 124

Using Drones in Internal and External Audits: An Exploratory Framework

2017 · Deniz Appelbaum, Robert A. Nehmer · Journal of Emerging Technologies in Accounting · 120

Exploring the relationship between audit and technology. A bibliometric analysis

2020 · Rita Lamboglia, Domenica Lavorato, et al. · Meditari Accountancy Research · 119

“Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study

1996 · Michael J. Fischer · Accounting Organizations and Society · 113

Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis

2021 · George Salijeni, Anna Samsonova-Taddei, et al. · European Accounting Review · 92

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The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*

2022 · Marc Eulerich, Adi Masli, et al. · Contemporary Accounting Research · 90

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Embedding process mining into financial statement audits

2021 · Michael Werner, Michael Wiese, et al. · International Journal of Accounting Information Systems · 81

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Continuous audit

2001 · Jon Woodroof, DeWayne Searcy · International Journal of Accounting Information Systems · 74

Technology in audit engagements: a case study

2014 · Miklos A. Vasarhelyi, Silvia Romero · Managerial Auditing Journal · 67

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

2011 · Louis-Philippe Sirois, Dan A. Simunic · SSRN Electronic Journal · 59

Audit Data Analytics Research—An Application of Design Science Methodology

2019 · Alexander Kogan, Brian W. Mayhew, et al. · Accounting Horizons · 47

Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics

2016 · Peter Eimers · Data Archiving and Networked Services (DANS) · 47

Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding

2009 · Michelle Chandler Diaz, Tina Loraas · International Journal of Accounting Information Systems · 46

The effects of audit technology on auditor efficiency: Auditing and the timeliness of client earnings announcements

1988 · David D. Williams, Mark W. Dirsmith · Accounting Organizations and Society · 46

Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations

2013 · Kishore Singh, Peter J. Best, et al. · Journal of Information Systems · 44

Supermarkets, producers and audit technologies: the constitutive micro-politics of food, legitimacy and governance.

2007 · Hugh Campbell, Richard Le Heron, et al. · 44

The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms

2014 · Joost van Buuren, Christopher Koch, et al. · Auditing A Journal of Practice & Theory · 42

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC., Audit Analytics and Continuous Audit: Looking towards the Future

2016 · Jagdish S. Gangolly · Journal of Emerging Technologies in Accounting · 39

Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK

2008 · Nurmazilah Mahzan, Andy Lymer · The University of Malaya Research Repository (University of Malaya) · 39

Works count: 921

Citation count: 4,035