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This research aims to study and test the impact of the auditor's using of data analytics (DA) on the audit report lag (ARL) in the professional practice environment. Data was obtained from a sample of companies listed on the Egyptian Stock Exchange. The COVID-19 pandemic has exposed the accounting profession to new dangers, difficulties, and significant concerns that have an impact on audit efficiency. This paper uses an empirical research method to test the hypotheses. A difference-in-difference (DID) design will be used to predict the influence of DA on the dependent variable. The results suggest that DA has significant effect on audit report lag. Because of the data analytics tools work to meet the needs of the auditors in obtaining accurate information in a timely manner that is characterized by reliability. Also, the results found that the Control variable leverage is positively impacts the audit report lag ARL.
DOI
10.21608/ajmris.2024.376686
Keywords
Keywords: Data Analytics, audit report lag, A difference-in-difference
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https://ajmris.journals.ekb.eg/article_376686.html
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https://ajmris.journals.ekb.eg/service?article_code=376686
Publication Title
Alexandria Journal of Managerial Research and Information Systems
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https://ajmris.journals.ekb.eg/
MainTitle
The Impact of Using Data Analytics in the Audit Process on the Audit Report lag: Evidence from Egypt