The impact of audit data analytics on audit quality and audit review continuity in Thailand

Abstract

Purpose: The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC). Design/methodology/approach: Using 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data. Findings: The results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity. Practical implications: Auditors and audit firms can consider using big data in their data analytics to improve AQ and ARC. Originality/value: Resource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.