Audit Support System Design and the Declarative Knowledge of Long-Term Users

Abstract

ABSTRACT: Although audit support systems have been deployed for over a decade, they continue to evolve. Technological advances present audit firms with the ongoing dilemma of deciding the type and extent of decision support to embed within their firm's system. This exploratory study complements the existing literature that has investigated the short-term consequences of providing decision support to auditors by investigating the association between the extent of decision support embedded within the audit support systems of three major international audit firms and the declarative knowledge possessed by long-term users. An experiment was conducted which required auditors, without the aid of t..