From audit machines to tech-savvy auditors: Auditors' quest for professional security with respect to digital transformation

• 成果类型: Article; Early Access
• 署名作者: Lajoie, Pier-Luc; Gendron, Yves
• 署名单位: University of Quebec; University of Quebec Trois Rivieres; Laval University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.70002
• 发表日期: 2025
• 关键词: technology; field; jobs; polarization

摘要

In recent years, the Big 4 firms have embarked on digital transformation projects that have the potential to throw auditors' daily practice into turmoil. This study looks at the auditors' quest for professional security-namely, their confidence in the fundamental features of their profession. Specifically, we investigate how auditors, when construing their experiences in a firm engaged in a digital transformation project promoting automation of a significant portion of their work, seek to preserve their sense of professional security. Interviews with auditors indicate that, in contrast to the high professional insecurity caused by the commercialization of auditing in the early 2000s, the digital transformation of the profession ultimately strengthened auditors' professional security. Over time, the interviewees became receptive to the firm-promoted label of tech-savvy auditor and subscribed to the technological complementarity thesis, which sees closer collaboration with technology as enhancing the auditor's work rather than replacing, undermining, or enslaving the auditor. Three implications are discussed. First, our study casts doubt on auditors' romanticized view of the technological complementarity thesis in light of economic and socio-organizational theories about the automation of work. These theories lead us to question the auditors' belief that they will retain their professional autonomy. Second, according to our analyses, one key explanation for auditors' high level of professional security is that digital transformation projects surrounding the audit function are part of a continuing and reassuring trajectory of commercialization within accountancy. Third, our findings suggest that digital transformation projects act as vehicles for identity development, allowing the tech-savvy auditor to escape the shameful stereotypes ascribed to the traditional auditor-that is, an auditor who manually performs most of the mundane tasks required to complete an audit. De << machines d'audit >> & agrave; auditeurs f & eacute;rus de technologie : la qu & ecirc;te de s & eacute;curit & eacute; professionnelle des auditeurs dans un contexte marqu & eacute; par la transformation num & eacute;riqueCes derni & egrave;res ann & eacute;es, les grands cabinets comptables ont entrepris des projets de transformation num & eacute;rique susceptibles de bouleverser la pratique quotidienne des auditeurs. Cette & eacute;tude porte sur la qu & ecirc;te de s & eacute;curit & eacute; professionnelle des auditeurs, c'est-& agrave;-dire leur degr & eacute; de confiance dans les caract & eacute;ristiques fondamentales de leur profession. Plus pr & eacute;cis & eacute;ment, nous investiguons comment les auditeurs tentent de pr & eacute;server leur sentiment de s & eacute;curit & eacute; professionnelle, & agrave; partir d'entretiens portant sur leurs exp & eacute;riences dans un cabinet engag & eacute; dans un projet de transformation num & eacute;rique promouvant l'automatisation d'une partie significative de leur travail. Nos entretiens indiquent que, contrairement & agrave; la forte ins & eacute;curit & eacute; professionnelle provoqu & eacute;e par la commercialisation de l'audit au d & eacute;but des ann & eacute;es 2000, la transformation num & eacute;rique de la profession a plut & ocirc;t renforc & eacute; le sentiment de s & eacute;curit & eacute; professionnelle des auditeurs. Au fil du temps, les personnes interview & eacute;es se sont montr & eacute;es r & eacute;ceptives & agrave; l'& eacute;tiquette de l'auditeur f & eacute;ru de technologie telle que promue par leur cabinet, adh & eacute;rant ainsi & agrave; la th & egrave;se de la compl & eacute;mentarit & eacute; technologique selon laquelle une << collaboration >> plus & eacute;troite avec la technologie am & eacute;liore le travail de l'auditeur, plut & ocirc;t que de le substituer, de le miner ou de l'asservir. Trois implications sont mises en exergue. Premi & egrave;rement, notre & eacute;tude probl & eacute;matise la vision romanc & eacute;e de la th & egrave;se de la compl & eacute;mentarit & eacute; technologique des auditeurs & agrave; la lumi & egrave;re de th & eacute;ories & eacute;conomiques et socio-organisationnelles sur l'automatisation du travail. Ces th & eacute;ories nous am & egrave;nent & agrave; remettre en question la croyance des auditeurs selon laquelle ils conserveront leur autonomie professionnelle. Deuxi & egrave;mement, selon nos analyses, l'une des principales explications de la forte s & eacute;curit & eacute; professionnelle exhib & eacute;e par les auditeurs est que les projets de transformation num & eacute;rique de l'audit s'inscrivent dans la trajectoire rassurante de la commercialisation de la profession comptable. Troisi & egrave;mement, nos r & eacute;sultats sugg & egrave;rent que les projets de transformation num & eacute;rique agissent comme des v & eacute;hicules de d & eacute;veloppement identitaire, permettant & agrave; l'auditeur f & eacute;ru de technologie d'& eacute;chapper aux st & eacute;r & eacute;otypes honteux auxquels est assujetti l'auditeur traditionnel - c'est-& agrave;-dire un auditeur qui effectue manuellement la majorit & eacute; des t & acirc;ches routini & egrave;res n & eacute;cessaires & agrave; la r & eacute;alisation d'un audit.