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A longitudinal study of applicable decision aids for detailed tasks in a financial audit

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  • Mohammad Abdolmohammadi
  • Catherine Usoff

Abstract

This paper reports on changes in the extent to which decision aids are perceived to be useful for performing detailed financial audit tasks. The decision aids investigated were automation (AU), decision support systems (DSS), and knowledge‐based expert systems (KES). Data were collected from highly experienced mangers and partners from various international accounting firms in 1988 and 1996. The participants were asked to select the decision aid they viewed as applicable for each task in a comprehensive inventory of audit tasks. While the data indicate an increase in the choice of tasks for decision aids use between the two years, the fact remains that a majority of the responses (79% in 1988 and 69% in 1996) indicated human processing (HP) only. We present a list of detailed tasks for which at least 50% of the responses indicated some form of an applicable decision aid in 1996. We also discuss implications for practice and research. Copyright © 2001 John Wiley & Sons, Ltd.

Suggested Citation

  • Mohammad Abdolmohammadi & Catherine Usoff, 2001. "A longitudinal study of applicable decision aids for detailed tasks in a financial audit," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 10(3), pages 139-154, September.
    • Handle: RePEc:wly:isacfm:v:10:y:2001:i:3:p:139-154
    DOI: 10.1002/isaf.204
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    References listed on IDEAS

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    1. Mohammad J. Abdolmohammadi, 1991. "Factors affecting auditors' perceptions of applicable decision aids for various audit tasks," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 535-548, March.
    2. James R. Coakley & Carol E. Brown, 2000. "Artificial neural networks in accounting and finance: modeling issues," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 9(2), pages 119-144, June.
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    Cited by:

    1. Amelia A. Baldwin & Carol E. Brown & Brad S. Trinkle, 2006. "Opportunities for artificial intelligence development in the accounting domain: the case for auditing," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 77-86, July.
    2. Daniel E. O'Leary, 2009. "Downloads and citations in Intelligent Systems in Accounting, Finance and Management," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(1‐2), pages 21-31, January.
    3. Slobodan Kacanski, 2016. "ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 39-64.
    4. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.

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