Evaluating the Effect of Audit Technology Adoption on Client Relationship Management and Outcomes
Posted: May 06, 2025
Abstract
The rapid evolution of audit technologies has fundamentally transformed the landscape of financial auditing, yet the relational dimensions of this technological transformation remain inadequately understood. While substantial research has documented the efficiency gains and detection capabilities afforded by advanced audit technologies, the complex interplay between technological adoption and client relationship management represents a critical gap in the literature. This study addresses this void by examining how audit technology adoption influences the qualitative aspects of auditor-client relationships and, consequently, audit outcomes. The conventional paradigm in auditing research has predominantly treated technology as an instrumental tool for enhancing procedural efficiency and detection accuracy. However, this perspective overlooks the profound ways in which technology mediates human interactions, shapes communication patterns, and reconfigures professional relationships. Our research challenges this reductionist view by conceptualizing audit technology as
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