德勤－复旦会计论坛系列222期讲座信息

时   间：2024年4月25日（周四）下午13:30

地   点：李达三楼104

题   目：Analytics-Literate Frontline Auditors and Audit Quality

报告人：高茹 教授  (华中科技大学)

主持人：张新  教授

摘   要：

 Leveraging a unique hand-collected dataset on frontline auditors' data analytics proficiency, we assess its implications for audit effectiveness, efficiency, and independence. We find that auditors with superior analytics skills are associated with a reduced likelihood of accounting restatements and this effect is more pronounced among clients with readily available and accessible data that can be used to identify material misstatement risks, clients with complex business operations for which analytics might generate valuerelevant insights, and clients whose accounting estimate uncertainty might be alleviated by sophisticated analytical tools. Further analysis shows that the use of data analytics improves auditor efficiency by reducing the audit report lag. Last, we find that analytics-literate frontline auditors fail to issue goingconcern opinions on a timely basis to financially distressed or soon-to-be bankrupt clients, particularly clients with increased revenues from non-audit services, raising concerns that non-audit-related revenues from analytical services may threaten auditor independence. Collectively, our findings suggest that the proficiency of auditors in data analytics plays a significant role in shaping the outcomes of audits, but its impacts on audit effectiveness, audit efficiency, and auditor independence are complex and dependent on specific dimensions and circumstances.

会计学系

2024-4-19