Volume 18, Number 2, December 2023
| Audit Data Analytics and Audit Quality: New Insights
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Abstract
The purpose of this study is to examine the relationship between data analytics techniques and financial statement audits. We analyze how specific data analytics techniques can be applied to financial statement audits and integrate related studies on data analytics in auditing. We provide a comprehensive analysis of how specific data analytics is associated with audit quality and/or auditor’s judgment performance. Research implications and new insights into future research opportunities are accordingly derived.
Keywords: Audit Quality, Audit Judgment Performance, Audit Effort
JEL Classification: O32, M40, M42