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The Effect of Audit Support Systems on Audit Quality
Audit Support System
|Issue Date: ||2016-08-02 15:52:19 (UTC+8)|
This study is to examine the effect of audit support systems on audit quality. Audit firms can ensure compliance with auditing standards and their firms’ audit methodology, enhance risk management, and facilitate knowledge sharing among audit personnel within firms using audit support systems. On the other hand, adopting audit support systems may be associated with threats of inappropriate use such as overreliance on systems, mechanistic behavior, working backward and working around systems. We are uncertain whether adopting audit support systems actually improves audit quality. To address the empirical issue, we conduct a study of the audit support system used at one Big 4 audit firm in Taiwan. We document that audit quality is higher when audit support systems are adopted. We also find that firm-level non-specialists or novice audit partners benefit more from adopting audit support systems in improving audit quality. However, there is no evidence that the association between adopting audit support systems and audit quality is moderated by auditor tenure.
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|Data Type: ||thesis|
|Appears in Collections:||[會計學系] 學位論文|
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