Algorithm-human partnership in audit data analytics and aggressiveness of management accounting estimates

• Main Author: Sheng, Peishu
• Other Authors: Tan Hun Tong
• Format: Thesis-Doctor of Philosophy
• Language: English
• Published: Nanyang Technological University 2023
• Subjects: Business::Accounting
• Online Access: https://hdl.handle.net/10356/164691
• Institution: Nanyang Technological University

Audit firms increasingly incorporate Audit Data Analytics (ADA). However, it is unclear how client managers react to the use of ADA. I experimentally examine how the presence (vs. absence) of an IT specialist and adjustment timing jointly affect the client manager’s acceptance of auditors’ proposed...