As in many fields, artificial intelligence (AI) is becoming a more important technology for auditors. It’s part of a broader collection of advanced audit data analytics (ADA) tools that senior professionals are integrating into their work in new ways.

How those experienced auditors approach new ADA tools could affect their bosses’ confidence in them, according to new research co-authored by Joe Brazel, Jenkins Distinguished Professor of Accounting.

Managers see senior auditors who’ve previously worked with ADA specialists as more competent, Brazel and his co-authors write in “Can Prior Consultations with Specialists Backfire on Auditors?” But, curiously, those managers also rely less on ADA work those experienced auditors produce on their own. 

“This unexpected finding is concerning,” the paper states, “as it suggests that backlash may discourage consultation (with ADA specialists) even among those who most need it for learning and skill development.”

Read the whole paper at the Foundation for Auditing Research’s website.

This post was originally published in Poole Thought Leadership.