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Behavioral challenges to professional skepticism in auditors' data analytics journey

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  • Xiaoxing Li

    (Vrije Universiteit Amsterdam, Amsterdam, Netherlands)

Abstract

The aims of this paper are to inform audit practice and academia about the potential behavioral challenges to the application of auditors' professional skepticism when using audit data analytics (ADA) and to discuss future research opportunities. This is accomplished by reviewing relevant audit research and discussing the potential challenges from five perspectives, including auditors' attitudes toward ADA, data characteristics, anomalies identified by ADA, auditors' mindsets, and social contexts and interactions involved in ADA practice. Although applying ADA brings many benefits to audit practice, they simultaneously raise many challenges to the application of appropriate levels of auditor professional skepticism. Being aware of and prepared for those potential behavioral challenges is critical to maximize the benefits of ADA to professional skepticism and ultimately audit quality.

Suggested Citation

  • Xiaoxing Li, 2022. "Behavioral challenges to professional skepticism in auditors' data analytics journey," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(1-2), pages 27-36, March.
    • Handle: RePEc:arh:jmabec:v:96:y:2022:i:1-2:p:27-36
    DOI: 10.5117/mab.96.78525
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    Cited by:

    1. Abidoye Adenike & Awolowo Ifedapo Francis & Chan Dora, 2023. "Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era," Journal of Forensic Accounting Profession, Sciendo, vol. 3(2), pages 63-81, December.

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