Role of Motive and Persuasive Messages in Auditors' Reliance on Data Analytics
Conference Contribution ResearchOnline@JCUAbstract
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.
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International Symposium on Audit Research
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44
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Sydney, NSW, Australia
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International Symposium on Audit Research
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Sydney, NSW, Australia
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