Is Sophistication Always Better? Can Perceived Data Analytic Tool Sophistication Lead to Biased Judgments?

The rise of technology-enabled data analytic tools creates opportunities for firms to improve audit quality related to complex estimates. To combat auditors’ resistance to using technology-enabled tools, firms may promote the sophistication of such tools to their audit staff. However, there is a pau...

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Veröffentlicht in:	Journal of emerging technologies in accounting 2023-01, Vol.20 (1), p.91-110
Hauptverfasser:	Koreff, Jared, Perreault, Stephen
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Auditors Data analysis Technology adoption
Online-Zugang:	Volltext
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