Forthcoming and Online First Articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (2 papers in press)

Regular Issues

  • Exploring the impact of machine learning tools on auditor decision-making: a qualitative analysis   Order a copy of this article
    by Abdullah E. Alajmi, Abdullah Alenezi 
    Abstract: Machine learning tools are rapidly transforming the auditing landscape. This study investigates the influence of these tools on auditor judgement and decision-making within the audit process. Employing a qualitative research approach, we utilise semi-structured interviews with auditors and information technology (IT) managers from various experience levels and firm sizes. The research explores how auditors interact with ML tools, the factors that influence their trust and reliance on these tools, and the potential impact on their professional judgement and decision-making throughout the audit engagement. By examining these factors, the study aims to contribute valuable insights for both audit professionals and standard setters regarding the effective integration of ML tools in the audit process, while ensuring the continued importance of auditor judgement and professional skepticism.
    Keywords: machine learning; auditor judgement; reliance on technology; professional skepticism.
    DOI: 10.1504/IJAUDIT.2024.10066483
     
  • Modern Auditors' Attributes and Audit Quality (A New Perspective on an Old Issue)   Order a copy of this article
    by Prem Lal Joshi  
    Abstract: The purpose of this paper is to provide a comprehensive review of earlier research on audit quality and auditor attributes. It outlines the 18 attributes of an auditor that have been extracted from the accounting and auditing literature and explains how these attributes affect the quality of the audit. The literature study indicates that there is still a dearth of information regarding the relationship between several auditor attributes and audit quality, as the effects of auditor attributes and audit quality are mixed. The study offers a theoretical framework with five main categories of auditor attributes cognitive, industry, team player, ethical, and digital to address the potential significant impact on audit quality. Eighteen sub-attributes provide the basis for these categories. Further research is needed to understand the impact of auditor attributes such as technology use, attentiveness, work culture, and communication with clients and committee members on audit quality.
    Keywords: Cognitive Attributes; Industry Attributes; Team Player Attributes; Ethical Attributes; Digital Attributes; Audit Quality; Agency Theory; Attribution Theory. Artificial Intelligence.
    DOI: 10.1504/IJAUDIT.2024.10067611
     

 

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