The effects of continued use of intelligent decision aids upon auditor knowledge: A research proposal

Axelsen, Michael (2011). The effects of continued use of intelligent decision aids upon auditor knowledge: A research proposal. In: PACIS 2011 proceedings. 15th Pacific Asia Conference on Information Systems (PACIS 2011), Brisbane, Australia, (22.1-22.10). 7-11 July 2011.

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Author Axelsen, Michael
Title of paper The effects of continued use of intelligent decision aids upon auditor knowledge: A research proposal
Conference name 15th Pacific Asia Conference on Information Systems (PACIS 2011)
Conference location Brisbane, Australia
Conference dates 7-11 July 2011
Proceedings title PACIS 2011 proceedings
Journal name PACIS 2011 - 15th Pacific Asia Conference on Information Systems: Quality Research in Pacific
Place of Publication AIS Electronic Library (AISeL)
Publisher Queensland University of Technology
Publication Year 2011
Sub-type Fully published paper
ISBN 9781864356441
Start page 22.1
End page 22.10
Total pages 10
Collection year 2012
Language eng
Abstract/Summary The Theory of Technology Dominance (Arnold & Sutton, 1998) proposes that the continued use of intelligent decision aids in the audit task has the effect of deskilling auditors over time. This research proposal presents a study that extends and validates this theoretical framework through an integrated conceptual model. The research question examined is ‘does the continued use of intelligent decision aids reduce the auditor’s skills in forming their professional judgment?’ No prior research has explored deskilling of auditor judgment. The research is important for practice to ensure a strong audit profession, and contributes to theory through extension of the theoretical foundations of the deskilling effect. The theoretical extension is undertaken through an integration of cognitive load theory (Sweller, 1988), Anderson’s (1993) cognitive architecture of Adaptive Control of Thought-Rational, and the Theory of Technology Dominance (Arnold & Sutton, 1998). The resultant conceptual model is planned for validation through semi-structured interviews with senior auditors. The qualitative data is subjected to thorough textual analysis adopting both the cross-case analytical matrices of Lillis (1999) and the Leximancer textual analysis tool (Smith, 2000). As of April 2011, fifty-nine interviews have been undertaken and transcribed, with the research study planned for finalisation by September 2012.
Keyword Theory of technology dominance
Intelligent decision aids
Deskilling
Judgment
Q-Index Code E1
Q-Index Status Confirmed Code
Institutional Status UQ
Additional Notes Paper # 22. Conference theme: Quality Research in Pacific Asia.

Document type: Conference Paper
Collections: Official 2012 Collection
UQ Business School Publications
 
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Created: Thu, 03 Nov 2011, 17:40:22 EST by Karen Morgan on behalf of UQ Business School