The Role of Data Analytics in Enhancing External Audit Quality

Author:

Dempsey Karlien,van Dyk Vanessa

Publisher

Springer Nature Switzerland

Reference71 articles.

1. Accounting and Corporate Regulatory Authority & CPA Australia. (2015). Deepening the audit quality conversations. https://www.acra.gov.sg/accountancy/public-accountants/audit-quality-indicators-and-industry-average

2. Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). Corporate Governance and Organizational Behavior Review, 6(1), 64–78. https://doi.org/10.22495/cgobrv6i1p5

3. Al-Dalabih, A. N. (2018). The role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. Journal of Modern Accounting and Auditing, 14(1), 6–16. https://doi.org/10.17265/1548-6583/2018.01.002

4. Alsahli, M., & Kandeh, H. (2020). Effect of big data analytics on audit: An exploratory qualitative study of data analytics on auditors’ skills and competence, perception of professional judgment, audit efficiency and audit quality UMEA University]. http://www.diva-portal.org/smash/record.jsf?pid=diva2%3A1442911&dswid=2623

5. Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. open Journal of Accounting, 10(4), 125–140. https://doi.org/10.4236/ojacct.2021.104011

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