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https://www.sciencedirect.com/science/article/pii/S1467089507000164
2. Audit support systems and decision aids currently used in practice 2.1. Research method. Semi-structured interviews were conducted with four partners and four managers from five audit firms, the Big 4 and one large mid-tier international audit firm 1. The purpose was to obtain information regarding the audit support systems and the decision aids deployed in these firms during 2004/2005.Cited by: 190
https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
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.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
Apr 08, 2007 · Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within these system. 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.Cited by: 190
https://www.researchgate.net/publication/222405698_Audit_support_systems_and_decision_aids_Current_practice_and_opportunities_for_future_research
In an auditing context, Dowling and Leech (2007) found that audit support systems and decision aids are widely employed in audit firms to extract and analyse client data, to enforce the firms ...
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=998405
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 ...Cited by: 190
https://prezi.com/zvccfhyazxh7/audit-support-systems-and-decision-aids/
--The systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids. --Systems were compared by location of development, use policy, if clients file was manually or automatically tailored, whether each
http://dssresources.com/faq/index.php?action=artikel&id=188
A decision process audit is a first step in identifying opportunities to redesign decision processes and include new decision aids and decision support systems in business processes. In some situations, an audit suggests changes in decision technologies that can improve performance and reduce costs. An audit is an evaluation of the process.
https://www.researchgate.net/publication/284100358_The_use_of_foresight_decision_aids_in_auditors'_judgments
The aim of this study is to support future research by documenting the audit support systems and decisions aids employed in audit firms and mapping these to prior research. ...
http://raw.rutgers.edu/docs/carlab/Usage%20of%20technology%20in%20audit%20A%20case%20study%20with%20a%20large%20Audit%20Firm.docx
“Many times users do not rely on decision aids even when doing so would improve the quality of the decision” [3]. For any technological tool to be adopted in an audit engagement, the audit manager must believe that its use will provide some advantage.
http://dssresources.com/faq/index.php?action=artikel&id=120
The phrase computerized decision aid refers to a diverse set of computer-based support tools built using a variety of decision techniques. Some aids are complex and sophisticated and hence should be classified as decision support systems. Other computer tools termed computerized decision aids are simpler and naive.
https://www.sciencedirect.com/science/article/pii/S1467089507000164
2. Audit support systems and decision aids currently used in practice 2.1. Research method. Semi-structured interviews were conducted with four partners and four managers from five audit firms, the Big 4 and one large mid-tier international audit firm 1. The purpose was to obtain information regarding the audit support systems and the decision aids deployed in these firms during 2004/2005.Cited by: 189
https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
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.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=998405
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.Cited by: 189
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
Apr 08, 2007 · Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within these system. 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.Cited by: 189
https://www.researchgate.net/publication/222405698_Audit_support_systems_and_decision_aids_Current_practice_and_opportunities_for_future_research
In an auditing context, Dowling and Leech (2007) found that audit support systems and decision aids are widely employed in audit firms to extract and analyse client data, to enforce the firms'...
https://prezi.com/zvccfhyazxh7/audit-support-systems-and-decision-aids/
--The systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids. --Systems were compared by location of development, use policy, if clients file was manually or automatically tailored, whether each
https://www.sciencedirect.com/science/article/pii/S1467089507000164
1. Introduction. Audit support systems are the key technology application deployed by audit firms to facilitate efficient and effective audits. These systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids.Cited by: 189
https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
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 …
https://www.researchgate.net/publication/222405698_Audit_support_systems_and_decision_aids_Current_practice_and_opportunities_for_future_research
Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are …
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
Apr 08, 2007 · 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.Cited by: 189
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=998405
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 ...Cited by: 189
https://prezi.com/zvccfhyazxh7/audit-support-systems-and-decision-aids/
--The systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids. --Systems were compared by location of development, use policy, if clients file was manually or automatically tailored, whether each
http://dssresources.com/faq/index.php?action=artikel&id=188
A decision process audit is a first step in identifying opportunities to redesign decision processes and include new decision aids and decision support systems in business processes. In some situations, an audit suggests changes in decision technologies that can improve performance and reduce costs. An audit is an evaluation of the process.
https://www.sciencedirect.com/science/article/pii/S1467089507000164
1. Introduction. Audit support systems are the key technology application deployed by audit firms to facilitate efficient and effective audits. These systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids.Cited by: 189
https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
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 ...
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
Apr 08, 2007 · Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within these system. 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.Cited by: 189
https://www.researchgate.net/publication/222405698_Audit_support_systems_and_decision_aids_Current_practice_and_opportunities_for_future_research
In an auditing context, Dowling and Leech (2007) found that audit support systems and decision aids are widely employed in audit firms to extract and analyse client data, to enforce the firms ...
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=998405
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 ...Cited by: 189
https://prezi.com/zvccfhyazxh7/audit-support-systems-and-decision-aids/
--The systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids. --Systems were compared by location of development, use policy, if clients file was manually or automatically tailored, whether each
http://dssresources.com/faq/index.php?action=artikel&id=188
A decision process audit is a first step in identifying opportunities to redesign decision processes and include new decision aids and decision support systems in business processes. In some situations, an audit suggests changes in decision technologies that can improve performance and reduce costs.
https://www.researchgate.net/publication/284100358_The_use_of_foresight_decision_aids_in_auditors'_judgments
The aim of this study is to support future research by documenting the audit support systems and decisions aids employed in audit firms and mapping these to prior research. ...
http://raw.rutgers.edu/docs/carlab/Usage%20of%20technology%20in%20audit%20A%20case%20study%20with%20a%20large%20Audit%20Firm.docx
Usage of technology in audit: A case study with a large Audit Firm. ... “Audit support systems and decision aids: current practice and opportunities for future research,” Internation Journal of Accounting Information Systems, vol. 8, 2007, pp. 92-116.
http://dssresources.com/faq/index.php?action=artikel&id=120
Decision aids may appear in many forms, including advanced IT applications such as expert systems, neural networks, or decision support systems and less advanced tools such as algorithms, procedures, and standard forms." Computerized decision aids have been developed and studied for many years.
https://msbfile03.usc.edu/digitalmeasures/sbonner/intellcont/BonnerLibbyNelson1996-1.pdf
Key Words: Decision aids, Knowledge organization, Audit judgment, Probability judgment. Data Availability: Contact the authors. I. INTRODUCTION A basic motivation for research examining the role of memory in audit judgment has been to inform the design of decision aids …
http://www.dsc.ufcg.edu.br/~garcia/cursos/SAD/Notas/Cap4DSSResources.pdf
audit operational and managerial decision processes. An audit can be a first step in identifying opportunities to redesign business processes and include new Decision Aids and Decision Support Systems in business processes. In some situations, an audit can suggest changes in decision technologies that can improve performance and reduce costs ...
https://www.nhh.no/globalassets/centres/digaudit/publications/nhh-workshop---sutton.pdf
Decision aids such as audit support systems are an integral part of the work environment of professional accountants (see Dowling and Leech 2007). Such decision aids are also an integral part of accounting professionals’ learning experience and opportunities for knowledge
https://aaajournals.org/doi/full/10.2308/isys-10347
Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8: 92 – 116. 10.1016/j.accinf.2007.04.001 [Google Scholar] Du, H., M. A. Vasarhelyi, and X. Zheng. 2013. XBRL mandate: Thousands of filing errors and so what? Journal of Information Systems 27 (1
https://pubsonline.informs.org/doi/abs/10.1287/isre.1.1.47
The Decision Support Systems (DSS) literature is in general agreement that use of DSS leads to individual and organizational change, but there is no consensus as to whether DSS and their designers serve as agents for directed or nondirected change. Researchers have proceeded from two different sets of premises, drawing different conclusions about the nature of DSS.
http://onlinelibrary.wiley.com/doi/10.1002/isaf.204/abstract
Intelligent Systems in Accounting, Finance and Management. Volume 10, Issue 3, pages 139–154, September 2001. Additional Information
https://www.onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12218
clear movement by audit firms towards more restrictive audit support systems. These systems take more control of the audit process and provide less flexibility to the audit team in terms of what they do and how they perform the audit. These systems basically remove judgement and decision-making from the audit
https://www.researchgate.net/publication/247111792_Do_tax_decision_support_systems_affect_the_accuracy_of_tax_compliance_decisions
Do tax decision support systems affect the accuracy of tax compliance decisions? Article (PDF Available) in International Journal of Accounting Information Systems 3(3):125-144 · October 2002 ...
http://accounting.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M70.%20Technology%20in%20audit%20engagements%20a%20case%20study%20vasarhelyi%20romero.pdf
(2007) compare audit support systems used in five large audit firms. This paper, on the other hand, focuses on auditor tool utilization as well as the determinants of this usage. These questions are explored through a cross-sectional, case-based field study comparing four audit engagements. The following four sections address
http://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M70.%20Technology%20in%20Audit_A%20Case%20Study.pdf
technological tools, and Dowling and Leech (2007) compare audit support systems used in five large audit firms. This paper, on the other hand, focuses on auditor tool utilization as well as the determinants of this usage. These questions are explored through a cross-sectional, case-based field study comparing four audit engagements.
https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/editorial-board/s-leech
He is best known internationally for his research into intelligent decision aids in accounting; enterprise systems; and audit support systems. The research on intelligent decision aids has been supported by four large Australian Research Council discovery grants and two Institute of Chartered Accountants research grants, and involves work with ...
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