Activities

Activities

An overview of DigAudit activitites.

  • May 16, 2022. NHH DigAudit Seminar by Helen Brown-Liburd. The Effects of Person-spesific Task and Environmental Factors on Digital Transformation and Innovation in Auditing: A review of the Literature. 
  • May 16, 2022. NHH DigAudit Seminar by Vicky Arnold. An Extension of the Theory of Technology Dominance: Understanding the Underlying Nature, Causes, and Effects - The Reliance Model.  
  • May 16, 2022. NHH DigAudit Seminar by Steve Sutton. An Extension of the Theory of Technology Dominance: Understanding the Underlying Nature, Causes, and Effects - Short-term and Long-term Effects of Using AI-based Systems.  
  • May 16, 2022. NHH DigAudit Seminar by Ben Commerford. Evidence Specificity and Auditors´ Heuristic Respenonses to Human and Non-human Specialists.
  • May 16, 2022. NHH DigAudit Seminar by Natalia Kochetova. How Do Prior Education and Firm Internal Signaling Influence Auditors´ Use and Reliance on New Technology?
  • May 16, 2022. NHH DigAudit Seminar by George Salijeni. Exploring the Effects of Platformization in Audits of Financial Statements.

  • October 9, 2021. Accounting Behavior and Organizations (ABO) Research Conference, American Accounting Association. Presentation parallel session. Commerford B., A. Eilifsen, R. Hatfield, K. Holmstrom & F. Kinserdal. Control Issues: How Providing Input Affects Auditors’ Reliance on Artificial Intelligence.

    Paper awarded the Outstanding Manuscript Award.

  • October 8, 2021. Accounting Behavior and Organizations (ABO) Research Conference, American Accounting Association. Presentation parallel session. Navarro, P. and S. G. Sutton. Disclosure Timeliness and Jurors’ Liability Assessments: The Impact of Delayed Cybersecurity Disclosures and Management Justifications.

  • June 15, 2021, Lecture at National University of Ireland (NUI) Galway, Accounting and Auditing Summer School by Aasmund Eilifsen. Research into the Digital Transformation of the Audit Process.
  • May 19, 2021, NHH DigAudit workshop by Pat Navarro-Velez. V. Arnold, P. Navarro-Velez, and S. G. Sutton. The Relationship between Auditee Adoption of Advanced Data Analytics for Internal Control Processes and Auditor Risk Assessment. 
  • May 19, 2021, NHH DigAudit workshop by Tom McKee. T. E. McKee. Synthetic Case Data Generation in R: The Pistil Storage Case. 
  • May 19, 2021, NHH DigAudit workshop by Saad Bin Anis. S. B. Anis, H. Brown-Liburd, J. Gaudernack, and N. Kochetova. 2021. Inspectors and Gadgets; The Impact of Inspection Risk and Cost Efficiency on the Auditors´Intent to Use Emerging Teqhniques and Technologies. 
  • May 19, 2021, NHH DigAudit worksop by Ben Commerford. B. Commerford, A. Eilifsen, R. Hatfield, K. Holmstrom, and F. Kinserdal. 2021. Control Issues: How Providing Input Affects Auditors´Reliance on Artificial Intelligence. 
  • May 19, 2021. NHH DigAudit workshop by Scott Vandervelde. B.E. Christensen, A. Eilifsen, W. F. Messier Jr., and S. D. Vandervelde. Status Quo Heuristic and the Use of Audit Data Analytics.
  • May 19, 2021. NHH DigAudit workshop by Steve Sutton. S. G. Sutton, J. Koreff and L. Bardot. 2021. How Auditees Experience Data Analytics Driven Audits: Constructing Audit Expectations through the Idealized Professional. 

  • March 19, 2021. Research web-seminar by Aasmund Eilifsen and Finn Kinserdal at Durham Rutgers Accounting Analytics Network (DRAAN) titled, “The Digital Transformation of the Audit Process.”

  • March 19, 2021. Steve G. Sutton receives the 2021 Government and Nonprofit (GNP) American Accounting Association (AAA) Section Midyear Meeting Best Paper Award for the paper titled, “Data Analytics (Ab)use in Healthcare Fraud Audits.”

  • February 5, 2021. Patricia Navarro receives the American Accounting Association (AAA) Information Accounting System (AIS) Section Best Dissertation Award for her dissertation titled, “Investors’ Judgment and Decisions after a Cybersecurity Breach: Understanding the Value Relevance of Cybersecurity Risk Management Assurance.”

  • February 5, 2021. Steve G. Sutton receives the 2021 American Accounting Association (AAA) Information Accounting System (AIS) Notable Contribution to the AIS Literature Award for the article titled, “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems”, The Accounting Review, 2011 86(1): 155-184.

  • February 3, 2021. Web-seminar with The Office of the Auditor General (AOG) of Norway on the use ADA by AOG. Participants: Jan Roar Beckstrøm (AOG), Aasmund Eilifsen (NHH), Finn Kinserdal (NHH), and Kyrre Kjellevold (NHH).
  • December 11, 2020. Riksrevisjon workshop by Kyrre Kjellevold. Hvordan skal revisor gi en betryggende sikkerhet i en algoritmisk tidsalder?
  • June 2, 2020. NHH DigAudit workshop by Saad Bin Anis. S. B. Anis. Audit Firms´Tender Offer Strategies: A Regulatory-Focus Theory Perspective. 
  • June 2, 2020. NHH DigAudit workshop by Bill Messier. A. Eilifsen, W. F. Messier, Jr., & S. D. Vandervelde. Status Quo Heuristic and the Use of Audit Data Analytics.
  • June 2, 2020. NHH DigAudit workshop by Rick Hatfield. B. P. Commerford, A. Eilifsen, R. Hatfield, & F. Kinserdal. Control Issues: Auditor Reliance on Artificial Intelligence and the Illusion of Control. 
  • June 2, 2020. NHH DigAudit workshop by Saad Bin Anis. S. B. Anis, H. Brown-Liburd, J. Gaudernack, & N. Kochetova. Auditor´s Intention to Use Advanced Audit Data Analytic Tools: The Effects of Inseption Risk and Relative Cost. 
  • June 2, 2020. NHH DigAudit workshop by Steve Sutton. S. G. Sutton, V. Arnold, P. Collier, & S. Leech. 2020. Leveraging the Synergies of Behavioral Science & Design Science Methods in AIS.
  • June 2, 2020. NHH DigAudit workshop by Anna Gold. T. Carpenter, M. Christ, & A. Gold. 2020. Thinking Outside of the Box: Engaging Auditors´Innovation Mindset to Resolve Conflicting Goals and Improve Cognitive Flexibility and Audit Effectiveness with Data Analytics.
  • June 2, 2020. NHH DigAudit workshop by Pat Navarro. P. Navarro & S. G. Sutton. 2020. Jurors´Liability Assesments after Cybersecurity Breaches: The Impact of Disclosure Timeliness and the Plausibility of Management Justifications. 
  • June 2, 2020. NHH DigAudit workshop by Ben Commerford. B. P. Commerford, S. A. Dennis, J. Joe, & J. Wang. 2020. Man versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence.
  • June 2, 2020. NHH DigAudit workshop by Vicky Arnold. C. Hampton, S. G. Sutton, V. Arnold, & D. Khazanchi. 2020. Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to Demand for Assurance.

  • December 12, 2019. Accounting Horizons conference on "Data Analytics", Baruch College, New York City. Thomas E. McKee. Presentation parallel session. Eilifsen, A., Kinserdal, F. Messier, W. F. Jr., & McKee, T. E. 2019. An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements.

  • October 29, 2019. ARCA research seminar at Vrije Universiteit Amsterdam by Aasmund Eilifsen. Eilifsen, A., Kinserdal, F., Messier, W. F. Jr., & McKee, T. E. 2019. An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements.

  • September 7, 2019. EARNet Symposium 6.-7. September, 2019, University of Parma. Finn Kinserdal. Presentation parallel session. Eilifsen, A., Kinserdal, F. Messier, W. F. Jr., & McKee, T. E. 2019. An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements.

  • September 6, 2019. EARNet Symposium 6.-7. September, 2019, University of Parma. Aasmund Eilifsen. Member of Plenary Panel “Audits in a digitalized world – What´s new?” together with Ralf Bose (Chairman of German Auditor Oversight Body (AOB) and Committee of European Auditing Oversight Bodies (CEAOB), member of International Forum of Independent Audit Regulators (IFIAR)) and Claudio Foglio (Director and Deloitte Central Mediterranean Internal Control Leader). Moderated by Annette Köhler (Professor, University of Duisburg-Essen).

  • June 5, 2019. DigAudit Roundtable seminar - Program. Report: Rundebordskonferansen - digitalisering av revisjonsprosessen. 
  • June 3, 2019. DigAudit seminar - Program. Helen Brown-Liburd: "The Emerge of Data Analytics in Auditing: Perspectives from Internal and External Auditors through the Lens of Institutional Theory". Natalia Kochetova: "Mitigating the Dilution Effect of Non-diagnostic Information on Auditors´Judgements Using a Frequency Response Mode". Aasmund Eilifsen: "An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements". 
  • November 9, 2018. DigAudit seminar - Program.
  •  November 7, 2018. Faculty seminar by Steve Sutton: "Can Knowledge Based Systemes be Designed to Counteract Deskilling Effects".
  • October 23, 2018. Speech at Nasjonal Fagkonferanse i Offentlig Revisjon: "Eksternrevisors bruk av ny metoder i revisjon". Aasmund Eilifsen.
  • October 17, 2018. PhD George Salijeni at University of Manchester: "Big Data Analytics and Social Relevance of Auditing: An exploratory study". Examinator Aasmund Eilifsen.
  • September 25, 2018. Speech at Skatterevisorenes forening, årskongress: "Data-analyser i revisjonsbransjen". Finn Kinserdal.
  • September 9, 2018. Workshop, "The Digital CFO", Solstrand.
  • September 6, 2018. Speech at Romerike IKS Revisjon: «Digital revisjon – muligheter og begrensninger». Kyrre Kjellevold.
  • June 4-7, 2018. Presentations at American Accounting Association, 2018 Summer Workshop for Accounting Courses and Programs, Intensive Data and Analytics,  Thomas E. McKee " Creating Synthetic Data Files Via R Language - A tutorial With Hands-on Application", and " Enhancing Understanding of Audit Data Analytics Decisions Via A Hands-on Case Solution in R". Please download detailed workshop program here.
  • May 7, 2018. Speech at the Norwegian Institute of Public Accountants (DnR) Staff seminar: "DigAudit: Forskningsprosjekt om digitalisering av revisjonbransjen". Aasmund Eilifsen.
  • January 8, 2018. Kick-off seminar DigAudit.
  • January 4, 2018. NHH FIBE conference, Panel: Finn Kinserdal "Facing the Challenges of Digitalisation".
  • November 2, 2017. NHH Bulletin - "Skal forske på forvandlingen i revisorbransjen".