“百年庆”会计高层次“新财经”学术讲坛

主题：Audit Analytics and Audit Outcomes: Diagnostic Applications and Financial Reporting Artifacts(审计分析和审计结果：诊断应用和财务报告产物)

主讲人：美国阿肯色大学沃尔顿商学院 Vernon Richardson教授

主持人：澳门bet356体育在线官网  李贺教授

时间：2024-03-19 10:00-11:30

会议地点：澳门bet356体育在线官网柳林校区诚正楼650会议室

主办单位：新时代中国特色财务与会计理论创新与方法体系研究团队 澳门bet356体育在线官网 科研处

主讲人简介：

Vernon Richardson教授是美国阿肯色大学沃尔顿商学院的杰出教授，会计系主任，研究方向为信息技术、大数据分析和会计的交叉领域，是美国会计信息系统领域最杰出的学者之一。

他的成果发表在The Accounting Review、Journal of Accounting and Economics、MIS quarterly、Journal of Operations Management、Journal of Marketing、Journal of operations Management等UTD24期刊，以及Contemporary Accounting Research、Journal of Management Information Systems等FT50期刊。他曾担任The Accounting Review主编，现任Accounting Horizons主编。

在教学方面，Richardson教授出版了《Accounting Information Systems》、《Data Analytics for Accounting》等教材。其中，《会计数据分析》（Data Analytics for Accounting）教材是大数据会计领域的原创教材，在国内外得到了广泛应用。

内容简介：Despite the growth in data analytics technology, there exists a void of evidence regarding the impact of this evolving technology within the accounting literature. We utilize a sample of audit data analytics (ADA) implementations by internal audit functions to investigate the impact of audit data analytics technology (ADA) on audit outcomes. We find that the internal audit implementation of ADA is negatively associated with subsequent external audit fees and audit delays. We further find that these associations are moderated by the ADA application type, finding ADA technology focussed on diagnostic analytics are negatively associated with subsequent audit fees as well as audit lags. Our findings and inferences are also validated by testing whether the effect is more salient for ADA specifically focused on financial reporting audit objectives. We also find validating evidence of lower material weaknesses, subsequent restatements, and discretionary accruals following ADA implementation by the internal audit function. This study contributes to the literature by providing archival evidence of benefits associated with data analyitics technology and illustrates enhancements to the audit environment.

摘要：尽管数据分析技术的增长，会计文献中关于这一进化技术影响的证据仍然缺乏。我们利用内部审计功能实施的审计数据分析（ADA）样本，来调查审计数据分析技术（ADA）对审计结果的影响。我们发现，内部审计实施ADA与后续外部审计费用和审计延迟负相关。我们进一步发现，这些关联受到ADA应用类型的调节，发现专注于诊断分析的ADA技术与后续审计费用以及审计滞后负相关。我们的发现和推断还通过测试是否针对特别关注财务报告审计目标的ADA的效果更加显著得到了验证。我们还发现，内部审计部门实施ADA后，材料弱点减少、随后的重述和自由裁量性应计项目减少的证据。这项研究通过提供与数据分析技术相关联的好处的档案证据，为文献贡献，并展示了对审计环境的改进。