A Framework for Using Robotic Process Automation for Audit Tasks*

• 成果类型: Article
• 署名作者: Eulerich, Marc; Pawlowski, Justin; Waddoups, Nathan J.; Wood, David A.
• 署名单位: University of Duisburg Essen; University of Denver; Brigham Young University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12723
• 发表日期: 2022
• 页码: 691-720
• 关键词: TECHNOLOGY ACCEPTANCE MODEL; information-technology; design science; systems; management; relevance; RELIANCE; QUALITY

摘要

The ability to develop bots to automate tasks and processes using robotic process automation (RPA) is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio-technical systems (STS) theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of STS theory, we also provide several insights that help explain the mixed findings in prior research regarding the effectiveness and adoption of emerging technologies in audit. The implications of our study yield many opportunities for future research in the areas of RPA and emerging technologies in audit.