Audit support systems and decision aids: Current practice and opportunities for future research |
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| Affiliation: | 1. Rutgers Business School, Department of Accounting & Information Systems, One Washington Park, Room 928, Newark, NJ 07102-3122, United States;2. Dept. of Accounting & Information Systems, College of Business & Economics, California State University, Northridge, 18111 Nordhoff Street, Northridge, CA 91330-8372, United States;1. Reykjavik University, School of Business, Menntavegur 1, 101 Reykjavík, Iceland;2. West Virginia University, Department of Accounting, PO Box 6025, 300 B&E Building, 1601 University Av., Morgantown, WV 26506, USA |
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| Abstract: | Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms. To address this issue, a study was conducted of the audit support systems used at five international audit firms and the types of decision support embedded within their audit support systems. The concepts of system restrictiveness and audit structure were combined to develop a definition of audit support system restrictiveness, and the firms' systems were classified using this definition. Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within these systems. In order to guide future research, existing audit decision aid studies were mapped to the types of embedded decision support and several future research opportunities were identified. |
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