PhD Dissertation: auditor judgments and decisions in the digital era

On 24 February Sara Bibler will defend her dissertation about how technology and innovation are becoming increasingly embedded into the auditing process. Data analytics, communication tools, and artificial intelligence shape how auditors perform their work, collaborate with one another, and evaluate evidence. Yet these advancements do not operate in isolation. In a profession with high judgment, such as auditing, quality continues to depend critically on the human auditors who interact with technology. This dissertation examines how auditors’ mindset, the medium through which they communicate, and the mode by which technology is embedded into workflows influence auditors’ professional skepticism, judgment, and reliance. Across three experimental studies, this dissertation highlights behavioral dynamics that emerge in technology-enabled audit environments. The first study shows how cultivating an innovation mindset enhances fraud judgments and supports auditors in balancing audit quality and client insight objectives. The second study demonstrates that the device used in digital communication can shape the way skepticism is conveyed in audit advice. The third study reveals that auditors’ reliance on AI–human hybrid specialist advice is sensitive to how AI is positioned in the workflow and to auditors’ openness to innovation. Together, these studies underscore how certain factors in a technology-driven environment can influence judgments and communication, in turn influencing audit quality. You can watch the the defense at the link provided.