Exploring the Relationship Between Audit Technology Adoption and Efficiency in Large Accounting Firms
Posted: Oct 28, 2023
Abstract
The accounting profession stands at a critical juncture, with technological transformation reshaping traditional audit methodologies and operational paradigms. Large accounting firms increasingly invest in sophisticated technologies ranging from artificial intelligence and data analytics to blockchain and robotic process automation. This technological evolution promises enhanced audit quality, improved efficiency, and competitive advantage. However, the precise relationship between technology adoption and operational efficiency remains inadequately understood, with existing literature offering conflicting perspectives and methodological limitations. This research addresses a significant gap in the accounting technology literature by examining the nuanced relationship between audit technology adoption and efficiency metrics in large accounting firms. While previous studies have typically assumed a linear, positive relationship between technology investment and efficiency outcomes, our investigation reveals a more complex, paradoxical relationship that challenges conventional wisdom. The study introduces a novel efficiency paradox framework that accounts for the multidimensional nature of technology adoption and its varying impacts across different operational contexts. Our research questions depart from traditional inquiries by focusing on the nonlinear dynamics of technology-efficiency relationships.
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