Keywords

robotic process automation, RPA, bots, design science, bot-evaluation framework, automation, digital labor, digital auditing

Abstract

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon sociotechnical systems theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of sociotechnical systems theory, we also provide several insights that help explain the mixed findings in prior research regarding the effectiveness and adoption of emerging technologies in audit. The implications of our study yield many opportunities for future research in the areas of RPA and emerging technologies in audit.

Original Publication Citation

Eulerich, M., J. Pawlowski, N. J. Waddoups, and D. A. Wood. 2022. A framework for using robotic process automation for audit tasks. Contemporary Accounting Research, 39 (1): 691-720. DOI: 10.1111/1911-3846.12723.

Document Type

Peer-Reviewed Article

Publication Date

2022

Publisher

Contemporary Accounting Research

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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Accounting Commons

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