Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia

Eid M Alotaibi ()

International Journal of Applied Economics, Finance and Accounting, 2023, vol. 17, issue 1, 18-29

Abstract: This study investigates how the use of cloud computing systems, compared to on-site ERP systems, affects audit quality. A survey of 430 auditors in Saudi Arabia was conducted to collect data on the impact of cloud computing and on-site ERP systems on audit quality. The collected data was analyzed using statistical techniques to determine the impact of these systems on audit quality. The study found that cloud computing and on-site ERP systems improved audit accuracy, audit process efficiency, report quality, and audit evidence reliability. The results of this study have significant implications for enhancing audit quality. The study suggests that auditors should consider incorporating cloud computing systems to improve the quality of audits while also boosting the efficiency of the audit process. The findings of this study help auditors make informed decisions about using cloud computing systems to improve their audit quality and meet the growing demand for reliable and accurate financial audits. However, the study's limitations include not considering other stakeholders' views and not evaluating the costs of implementing cloud computing systems. Future research can build upon the findings of this study and address its limitations to provide a more comprehensive understanding of the impact of cloud computing systems on audit quality.

Keywords: Audit quality; Auditing; Cloud computing; ERP systems. (search for similar items in EconPapers)
Date: 2023
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