A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics
这篇综述基于技术接受与使用统一理论，梳理了学术文献中高级审计数据分析的技术类型，并分析了审计师在采用时遇到的挑战及其原因，对审计从业者和研究者有参考价值。
SUMMARY Auditors must keep pace with technological developments because they lead to increasingly voluminous, heterogeneous, and fast accumulating data. Advanced audit data analytics (ADA) has emerged as a new type of analytics that has the potential to overcome the challenges that auditors face in the current era of Big Data; however, it has not yet been widely adopted by the auditing profession. This study focuses on these analytics through the means of a structured review and synthesis of the academic literature, based on the unified theory of acceptance and use of technology. It provides insights into data analysis techniques that are described in academic literature and investigates what kinds of challenges auditors encounter when they intend to use advanced ADA and why this is the case. We identify several factors that seem to be particularly important, discuss the potential implications for different stakeholder groups, and suggest potential pathways for future research. JEL Classifications: M41.