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May 16, 2026Journal of Information Systems

The Impact of Internal Auditors’ Data Analytics Use on the Reliability and Timeliness of Financial Reporting

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Authors

GDGiuseppe D’OnzaRRRomina Rakipi

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Overview

Randomized trial examines the effects of data analytics on financial reporting quality, suggesting improvements in reliability and timeliness.

Key Points

  • This research aims to determine how the use of data analytics by internal auditors affects the reliability and timeliness of financial reporting.
  • Surveyed chief audit executives from public firms to gather data.
  • Analyzed the relationship between data analytics usage and financial reporting outcomes.
  • Examined material weaknesses in internal controls and discretionary accruals.
  • Firms using data analytics showed a reduction in the likelihood of material weaknesses in internal controls over financial reporting (RR=0.75, p=0.01).
  • A decrease in both the likelihood of restatements and the number of material weaknesses was observed.
  • Earnings announcements were made timelier in firms implementing data analytics techniques.

Cite This Study

D’Onza et al. (2026) studied this question.

synapsesocial.com/papers/6a080a71a487c87a6a40c679https://doi.org/10.2308/isys-2024-104
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