Dharmasiri, Prabashi, Phang, Soon-Yeow, Zhu, Skye, and Ko, John (2023) Role of Motive and Persuasive Messages in Auditors' Reliance on Data Analytics. In: [Presented at the International Symposium on Audit Research]. From: ISAR 2023: International Symposium on Audit Research, 2-3 June 2023, Sydney, NSW, Australia.

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Abstract

While auditors understand the benefits of data analytics (DA) for audit quality, many fail to utilize it to its full potential. Based on the insights from our interviews, we conduct an experiment to investigate the joint influence of auditors’ motives and persuasive messages in enhancing auditors’ reliance on DA. We find that auditors motivated by enjoyment and pleasure (hedonic motives) are more likely to rely on DA when they receive persuasive messages containing less forceful language. This effect is strengthened by the auditors’ level of technological savviness. In contrast, auditors who aim for personal excellence and purpose (eudaimonic motives) are more likely to rely on DA when they receive persuasive messages containing forceful language. This effect is driven by the auditors’ perceived meaningfulness of their auditing job. Our study provides insights into how practitioners can structure their messages and prime auditors’ motives to enhance auditors’ reliance on DA.

Item ID:	79931
Item Type:	Conference Item (Presentation)
Related URLs:	https://www.isarhq.org/index.html
Funders:	AFAANZ, Monash University
Date Deposited:	04 Dec 2023 23:19
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350199 Accounting, auditing and accountability not elsewhere classified @ 100%
SEO Codes:	22 INFORMATION AND COMMUNICATION SERVICES > 2204 Information systems, technologies and services > 220499 Information systems, technologies and services not elsewhere classified @ 50% 11 COMMERCIAL SERVICES AND TOURISM > 1102 Financial services > 110299 Financial services not elsewhere classified @ 50%
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