Audit support systems and decision aids: Current practice and opportunities for future research

Dowling, Carolyn; Leech, Stewart A.

doi:10.1016/j.accinf.2007.04.001

Cited by 165 publications

(93 citation statements)

References 33 publications

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“…33 Findings from numerous domains such as auditing 34 and consumer choice 35 confirm that task complexity results in lower decision accuracy. There are, however, some indications that expertise and environmental factors can reverse these effects.…”

Section: Time Series Complexitymentioning

confidence: 83%

Development and validation of a rule-based time series complexity scoring technique to support design of adaptive forecasting DSS

Adya

Lusk

2016

Decision Support Systems

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Abstract:Evidence from forecasting research gives reason to believe that understanding time series complexity can enable design of adaptive forecasting decision support systems (FDSSs) to positively support forecasting behaviors and accuracy of outcomes. Yet, such FDSS design capabilities have not been formally explored because there exists no systematic approach to identifying series complexity. This study describes the NOT THE PUBLISHED VERSION; this is the author's final, peer-reviewed manuscript. The published version may be accessed by following the link in the citation at the bottom of the page.Decision Support Systems, Vol 83 (March 2016): pg. 70-82. DOI. This article is © Elsevier and permission has been granted for this version to appear in e-Publications@Marquette. Elsevier does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Elsevier.2 development and validation of a rule-based complexity scoring technique (CST) that generates a complexity score for time series using 12 rules that rely on 14 features of series. The rule-based schema was developed on 74 series and validated on 52 holdback series using well-accepted forecasting methods as benchmarks. A supporting experimental validation was conducted with 14 participants who generated 336 structured judgmental forecasts for sets of series classified as simple or complex by the CST. Benchmark comparisons validated the CST by confirming, as hypothesized, that forecasting accuracy was lower for series scored by the technique as complex when compared to the accuracy of those scored as simple. The study concludes with a comprehensive framework for design of FDSS that can integrate the CST to adaptively support forecasters under varied conditions of series complexity. The framework is founded on the concepts of restrictiveness and guidance and offers specific recommendations on how these elements can be built in FDSS to support complexity.

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Section: Time Series Complexitymentioning

confidence: 83%

Development and validation of a rule-based time series complexity scoring technique to support design of adaptive forecasting DSS

Adya

Lusk

2016

Decision Support Systems

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“…Seow (2011) shows that the more structurallyrestrictive decision aid imposes more limits on users' decision-making process and induces biases because users are forced to adapt their decision-making to match the guidance in the tool. This type of decision aid reduces users' ability to identify new items that did not appear in the tool when users focus only on the items prompted by the tool and fail to adequately consider other possibilities in a particular situation (Seow, 2011;Asare and Wright, 2004;Dowling and Leech, 2007). A checklist with standard items cannot cover all risks for a specific client; therefore, in the brainstorming sessions, checklists may limit auditors' ideas in identifying new potential risks.…”

Section: Background On Audit Brainstorming Sessionsmentioning

confidence: 99%

“…During the brainstorming stage, the engagement team members exchange ideas about how and where they think the client's financial statements may be susceptible to material misstatement due to fraud and how management could perpetrate and conceal fraudulent reporting or misappropriate assets (Beasley and Jenkins, 2003). Considering the importance of the brainstorming session and the limitation of existing audit decision support tools for the process (Dowling and Leech, 2007;Seow, 2011;Landis, 2008), in this paper, a cognitive assistant framework is developed for the audit plan brainstorming session with the objective of providing timely information retrieval and decision-making support for audit engagement team members.…”

Section: Introductionmentioning

confidence: 99%

Developing a Cognitive Assistant for the Audit Plan Brainstorming Session

Qiao¹,

Vasarhelyi²

2018

IJDAR

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“…This will impair the auditors' ability to independently and continuously perform tests in the CA environment (Huang and Lin, 2007). Also, Dowling and Leech (2007) found that "there are audit efficiency and effectiveness implications if auditors do not accept these systems and/or do not use these systems in an appropriate manner. "…”

Section: Importance Of It Knowledge and Skillsmentioning

confidence: 99%

Measuring AIS Course Outcomes: The Relationship Between Knowledge/Skills and Interest/Enjoyment

Kearns

2010

AIS Educator Journal

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Information technology (IT) has become increasingly important to accounting professionals. Education in relevant IT-related topics, however, appears to have lagged workplace demands. Most undergraduate accounting programs require an Accounting Information Systems (AIS) course to fulfill the major program requirements. Because this course is often the only one to address AIS topics, students may tend to view IT as being less important to their career paths. Such attitudes may reduce the quality of course outcomes. A survey of 103 undergraduate AIS students was conducted to assess attitudes along two dimensions: knowledge and skills and interest and enjoyment. Results showed that, for a number of factors, interest and enjoyment was positively associated with knowledge and skills. The level of the two dimensions, however, varied, and students displayed greater interest in traditional accounting than in technology-related courses. Most importantly, attitude towards IT affected success.

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Audit support systems and decision aids: Current practice and opportunities for future research

Cited by 165 publications

References 33 publications

Development and validation of a rule-based time series complexity scoring technique to support design of adaptive forecasting DSS

Development and validation of a rule-based time series complexity scoring technique to support design of adaptive forecasting DSS

Developing a Cognitive Assistant for the Audit Plan Brainstorming Session

Measuring AIS Course Outcomes: The Relationship Between Knowledge/Skills and Interest/Enjoyment

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