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Digitalisation and professional scepticism of Swedish auditors
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).ORCID iD: 0000-0001-6123-7886
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).ORCID iD: 0000-0002-8938-2150
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).ORCID iD: 0000-0003-1696-2311
Jönköping University, Jönköping International Business School.
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2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] J. Marton, F. Nilsson, P. Öhman, Taylor & Francis, 2023, p. 136-156Chapter in book (Other academic)
Abstract [en]

This chapter reports the results of a survey among Swedish authorised auditors, exploring the effect of the use of computer-assisted audit techniques (CAAT) on the exercise of professional scepticism of the auditor. The auditing industry is deeply affected by digitalisation and there is an ongoing debate regarding what effect increasing the use of digital tools in auditing will have on audit quality. The results are consistent with the view that the use of CAAT has a positive influence on audit quality by providing the auditor with more room for exercising professional scepticism that can increase the quality of the audit, but that this effect will primarily occur if the auditor is sufficiently sceptical as an individual. The study challenges the widely held theoretical notion that audit structure impairs the exercise of professional judgement in a professionally sceptic manner. From a practical standpoint, the study shows that CAAT can be a valuable tool in audits that, if put in the right hands, may increase audit quality.

Place, publisher, year, edition, pages
Taylor & Francis, 2023. p. 136-156
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Business Administration
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URN: urn:nbn:se:hj:diva-62486DOI: 10.4324/9781003411390-9Scopus ID: 2-s2.0-85170154294ISBN: 9781003411390 (electronic)ISBN: 9781032533032 (print)OAI: oai:DiVA.org:hj-62486DiVA, id: diva2:1798321
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved

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Jansson, AndreasUman, TimurFlorin Samuelsson, Emilia

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