Behavioral challenges to professional skepticism in auditors’ data analytics journey
Open accessAbstract
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 audit data analytics (ADA) and to discuss future research opportunities. This is accomplished by reviewing relevant audit research and discussing the potential challenges from five perspectives, including auditors’ attitudes toward ADA, data characteristics, anomalies identified by ADA, auditors’ mindsets, and social contexts and interactions involved in ADA practice. Although applying ADA brings many benefits to audit practice, they simultaneously raise many challenges to the application of appropriate levels of auditor professional skepticism. Being aware of and prepared for those potential behavioral challenges is critical to maximize the benefits of ADA to professional skepticism and ultimately audit quality.
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References 67 · Cited by 11
Research works printed but not linked: 2
- n26 · DOI
- Johnson R, Wiley L (2019) Auditing: A practical approach with data analytics (1 st edn.). John Wiley and Sons, Inc (Hoboken).
- Authors
- Li, X.
- Affiliations
- Vrije Universiteit Amsterdam (NL)
- Corresponding author
- Li, Xiaoxing
- ORCID
- Li, Xiaoxing
- Venue
- Maandblad voor Accountancy en Bedrijfseconomie
- Publisher
- Amsterdam University Press
- Published
- 2022-03-14
- Volume
- 96
- Issue
- 1/2
- Pages
- 45-54
- ISSN
- 0924-6304 (ISSN-L)
- 2543-1684
- OpenAlex
- W4220864939
- Cited by
- 11
- References
- 67
- Citations by year
- 2026: 2 · 2025: 1 · 2024: 2 · 2023: 4 · 2022: 2
- FWCI
- 4.08
- Type
- journal article
- Language
- en
- Open access
- diamond
- doi.org
- Licence
- Locations
- Maandblad Voor Accountancy en Bedrijfseconomie (publishedVersion, cc-by-nc-nd)
- ZooKeys (submittedVersion, other-oa)
- RePEc: Research Papers in Economics (submittedVersion)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- Zenodo (CERN European Organization for Nuclear Research) (submittedVersion, cc-by)
- Data Archiving and Networked Services (DANS) (submittedVersion, other-oa)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Physical Sciences › Engineering › Industrial and Manufacturing Engineering › Robotic Process Automation Applications
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
- Keywords
- professional skepticism, audit data analytics, auditor behavior, auditor attitudes, data anomalies, audit quality, behavioral problems
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