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News

FARview #24 with Xiaoxing Li

12 September 2022

English Nederlands

The project concentrates around data analytics. Auditors' data analytics potentially has many benefits for auditing, but may also challenge the application of professional skepticsm.

The main focus of the podcast is on a recent article by Xiaoxing in Maandblad voor Accountancy en Bedrijfseconomie (MAB): Behavioral challenges to professional skepticism in auditors’ data analytics journey. Next to defining auditors’ data analytics and explaining its importance, Xiaoxing discusses potential behavioral challenges to professional skepticism from five perspectives that she derived from the data analytics literature.

Please click below for more information on this PhD project:

Project 2021B01

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