Exploring the changing role of auditors in the context of data-driven technologies

10th September 2021, 3:15 pm

Purpose

This project aims to explore auditors’ changing role in the context of data-driven technologies such as machine learning, data visualisation tools, and Artificial Intelligence. Specifically, we aim to explore how financial auditors are deploying data-driven technologies and how their work is affected by posing the following main research question: how data-driven technologies influence change in auditors’ role (such as required knowledge, skills, tasks, and career progression).

Project overview

We plan to conduct a case study of UK audit firms involving interviews with audit partners, directors, and managers in the UK audit firms to gather primary data on changes in their organisations, newly required skills, and training in the context of data-driven technologies.

The interviews will be conducted virtually using Zoom (assuming face-to-face meetings are not possible). We will obtain consents from the informants to comply with the university’s research ethics code. The interview recordings will be transcribed and summarised into a report.

This report will be used to produce a conference paper and outline for future research project applications. We hope to use this opportunity to gain ongoing access with at least one UK audit firm, which will set a foundation for long-term collaboration between the practitioners and researchers.

 

Contact : sunghwan.chai@manchester.ac.uk

 

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