Drivers of and barriers to decision support technology use by financial report auditors

Abstract Effective knowledge management and decision-making are essential for professional service firms. Consequences of poor decision-making are particularly significant in audit firms, where decisions affect the performance of financial markets. International corporate regulators and professional accounting bodies have raised serious concerns about the quality of audit decisions currently being made, suggesting the need for modification of current audit practices. Decision support technologies are underutilized in current audit practices. This study investigates the factors that support or hinder auditors' use of decision support technology. Using a systematic search process and thematic analysis technique, it provides a comprehensive qualitative synthesis of recent empirical studies in this area. Building on the work of prior researchers, it contributes to our understanding of how existing theoretical models regarding technology acceptance apply within the context of the audit profession, and responds to calls for research from the broader information system field. It highlights a need for strong collaboration between decision support system specialists and audit professionals and for the professional accounting bodies to be proactive in facilitating this collaboration.