Drivers of and barriers to decision support technology use by financial report auditors

摘要

Effective knowledge management and decision-making are essential for professional service firms. Consequences of poor decision-making are particularly significant in audit firms, where decisions affect the performance of financial markets. International corporate regulators and professional accounting bodies have raised serious concerns about the quality of audit decisions currently being made, suggesting the need for modification of current audit practices. Decision support technologies are underutilized in current audit practices.