Data Analytics Adoption, Social Support, and Internal Auditor Performance
研究社会支持如何促进内部审计师采纳数据分析，以及数据分析使用与审计师绩效的关系。基于美国一家大型保险公司的数据，发现同事间的社会支持加速了数据分析在审计任务中的采用，且使用程度与审计技能、沟通能力和业务知识正相关。
SUMMARY Data analytics are regarded as indispensable in enhancing auditor performance in the era of rapid technology advancements and Big Data. We examine the extent to which social support facilitates internal auditor adoption of data analytics, and whether the use of data analytics is associated with performance. Using a unique proprietary dataset from a large insurance company in the U.S., we document that peer social support developed through coparticipation in company trainings, accelerates the adoption of data analytics in various internal audit tasks including continuous auditing, communication, aligning risks and controls, and aligning data analytics with business control objectives. Further, the extent to which data analytics are used is positively associated with several dimensions of auditor performance including internal audit skills, communication skills, and business knowledge. These findings inform research and practice about effective mechanisms that induce auditors’ use of data analytics and the benefits of data analytics in internal audits.