Research Information System
International Conference on Business and Technology on Navigating the Technological Tide - The Evolution and Challenges of Business Model Innovation (ICBT), Cambridge, Canada, 19 - 20 April 2024, vol.1082, pp.1-15, (Full Text)
This study investigates the intricate relationship between auditors, audit reports, and the adoption of business intelligence (BI) in contemporary audit practices. Through a quantitative research approach, data was collected via a questionnaire distributed to auditors working in Big Four companies in Jordan. The findings reveal that both auditors and BI have a significant direct influence on the audit reports. However, contrary to expectations, BI does not moderate the relationship between auditors and audit reports. The results underscore the complexity of the interaction between auditors and audit reports, influenced by contextual factors such as organizational culture and regulatory environment. While BI enhances audit efficiency, it does not alter the auditor's influence on the final report. Recommendations include investing in BI adoption and providing training to auditors while acknowledging limitations such as sample specificity and reliance on self-reported data. This study contributes to understanding audit dynamics in the context of technological advancements and highlights the complementary roles of auditors and BI in ensuring the reliability of financial information.