Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics

Ahmadian, Vahid; Fazlzadeh, Alireza; Naghdi, Sajjad; Hamid Al-Jasam, Nour Nazem

doi:10.22034/iaas.2025.460219.1620

Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics

Articles in Press

Document Type : Original Article

Authors

Vahid Ahmadian ¹

Alireza Fazlzadeh ²

Sajjad Naghdi ³

Nour Nazem Hamid Al-Jasam ⁴

¹ Assistant Prof., Department of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran

² Associate Prof., Department of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran

³ Assistant Prof, Department of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran

⁴ M.Sc. Student in Accounting, Department of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran

10.22034/iaas.2025.460219.1620

Abstract

This study aims to examine the interactions between auditors, managers, regulators, and data analytics experts, focusing on the theoretical approach of socio-technological innovation. The statistical population is auditor-client dyads, regulators, and experts in in the financial reporting environment of Iran, and to collect data, in-depth and semi-structured interviews was performed. Also, the data have been analyzed using the seven-step Claisey method, and to check the results validity, four criteria of Lincoln and Guba and Cohen's Kappa index have been applied. In this study, using purposive and maximum variation sampling, 15 manager-auditor pairs, 12 experts in the field of data analytics, and 12 regulators of auditing standards were selected and interviewed. Kappa index of the study is 0.72. This shows that the stability and reliability of the study is relatively high. According to the results, managers and auditors face some tensions such as agreement on the amount of audit fee, lack of data given to auditors, and managers requests for more evaluations and information from auditors. The managers and auditors can make some strategic decisions in order to reduce the tensions and accelerate the diffusion of the new technology. Moreover, all four groups confirm the higher expertise of auditors. Therefore, both managers and regulators can learn about data analytics from the auditors in order to help in improving the firms and adopt standards in line with the new technology.

Keywords

Accounting

Audit Quality

Data Analytics

Financial Reporting Environment

Subjects