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Critical Realism: A vital philosophical consideration for research on emerging technologies in auditing
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).ORCID iD: 0000-0003-3181-7323
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).ORCID iD: 0000-0002-4691-6327
2023 (English)In: 02 Accounting Information Systems (including topics about technology in accounting and blockchain) (AIS), Honululu, 2023Conference paper, Published paper (Refereed)
Abstract [en]

The purpose of this study is to explore the potential of critical realism as an important philosophical consideration for research on emerging technologies in auditing. Particularly, this study explores the ontological tenets of critical realism with its epistemological and methodological implications and examines its potential for research on the impact of emerging technologies on auditing. This paper appears to be the first to implements critical realism in studying the impact of emerging technologies on auditing. Our narrow focus in this area mainly results from the trumpeted transformational role of these technologies on auditing and the proliferation of contemporary research in this area touting these technologies for their prospects in enhancing audit efficiency, effectiveness, and audit quality. We conclude that the stratified ontology of critical realism is useful both for research on emerging technologies in auditing, specifically in understanding complexities, and for enhancing professional scepticism. The contribution of this study is multifaceted. Firstly, there is a great potential for research to go beyond the empirical domain in order to get a deeper understanding of different research problems. With a focus on generative mechanisms, critical realism also enables researchers to look beyond their intradisciplinary areas. Secondly, the adoption of critical realism may enhance scepticism (necessary for audit quality) among practitioners as they may sceptically question the benefits of these technologies. The adoption of critical realism can result in new research questions and challenge prior research through the implementation of a plurality of research methods.

Place, publisher, year, edition, pages
Honululu, 2023.
Keywords [en]
Critical realism, emerging technologies, professional scepticism, auditing
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-93711OAI: oai:DiVA.org:kau-93711DiVA, id: diva2:1737872
Conference
Hawaii Accounting Research Conference (HARC), University of Hawaii, 2023
Available from: 2023-02-18 Created: 2023-02-18 Last updated: 2023-02-28Bibliographically approved

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Fotoh, Lazarus EladLorentzon, Johan

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • vancouver
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