FAR Literature review - How AI’s role and an innovation orientation influence auditor reliance on a hybrid specialist team’s advice
In this study, we examine whether the role of AI and a Human specialist in a Hybrid specialist team influences auditor reliance on hybrid specialist team advice. We additionally examine whether lack of transparency regarding AI’s role in a specialist team influences end reliance. Further we examine if any negative influences of certain workflows of a hybrid specialist team on auditor reliance are mitigated when the auditor has a higher innovation orientation.
Authors
Sara Bibler is a PhD candidate at the department of Accounting of the Vrije Universiteit Amsterdam.
Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology.
She has published her research in outlets such as The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Professor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.
Farah Arshad is an Assistant Professor in Accounting at the VU Amsterdam, specializing in management accounting research. Using experiments, Farah seeks to understand how challenges and opportunities in the 21st century shape management accounting systems, such as performance evaluation and reporting. Arshad holds a PhD from the Tilburg University (2020).