Explaining the (non-) adoption of advanced data analytics in auditing: A process theory

•Audit firms adopt advanced data analytics (ADA) through a process.•The process is composed of several activities across different organizational units.•The adoption of ADA is led by the Big Four and their close competitors.•The technological capabilities of audit firms are highly important for the...

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Bibliographic Details

Published in:	International journal of accounting information systems Vol. 41; p. 100511
Main Authors:	Krieger, Felix, Drews, Paul, Velte, Patrick
Format:	Journal Article
Language:	English
Published:	Elsevier Inc 01.06.2021
Subjects:	Advanced data analytics in auditing Audit data analytics Audit digitization Audit innovation Big data Machine learning Audit innovation Audit data analytics Big data Audit digitization Advanced data analytics in auditing Machine learning
ISSN:	1467-0895, 1873-4723
Online Access:	Get full text
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