PhD Research Seminar Ada Sneekes
Factors influencing the adoption of advanced technologies in auditing
Amsterdam Business Research Institute
Business and Organisation
Ada Sneekes will present her paper "Factors influencing the adoption of advanced technologies in auditing" on 10 October at 16:00 in 5A-32. This will be followed by drinks in the Basket, where the PhD Council welcomes all PhD's from SBE.
As a result of series of scandals, the quality of the audit is increasingly a point of discussion among audit practitioners and their standard setters (Dowling et al., 2015). At the same time as audit quality appears to be under threat, IT developments are viewed as having the potential to improve both audit quality and efficiency (Early, 2015). Not surprisingly, the most influential parties within the audit profession expressed their commitment to adoption of IT in the audit processes (Salijeni, 2017; Sneekes, 2017).
However, research has pointed out that actual adoption of IT in the audit is lagging (Curtis, Turley & Stuart, 2016). The IT adoption process appears to be very difficult and complex, due to the specific circumstances of the audit professions (i.e. high regulatory pressure, formalized processes and international interdependencies). To improve the IT adoption process in auditing, a good understanding of the process and factors influencing the process deems necessary. Previous studies on the adoption of IT in auditing show mixed findings about factors that influence IT adoption.
Furthermore, while the research field of IT adoption in general is highly mature, the theoretical foundation of the IT adoption studies in auditing seems rather limited. Therefore, this phd-project is aimed at 1) integrating the results from previous IT adoption studies in auditing with general IT adoption frameworks; 2) mapping the current state of IT based solutions for audit practices; and 3) conducting a longitudinal survey along the implementation process of an IT solution in a Big 4 audit firm. Together these findings will help to better understand the adoption process of IT in auditing and improve implementation strategies.