Factors Affecting Certified Public Accountants’ Professional Audit Data Analytics Competency

Abstract

The purpose of this research is to analyze the effect of audit learning diversity, comprehensive audit adroitness, audit technological attention, and stakeholder pressure intensity on each dimension of the professional audit data analytics competency of certified public accountants (CPAs in Thailand), who are facing an increasing velocity of data, particularly in the contest of real-time information. The data was collected from questionnaires distributed to 346 CPAs and descriptive statistics and inferential statistics were used to test the hypotheses. The results revealed that both audit learning diversity and comprehensive audit adroitness have a positive influence on all the components of professional audit data analytics competency. Moreover, audit technological attention has a significant positive influence on technology innovation adoption and stakeholder pressure intensity a significant positive influence on audit tactic intellectual, proactive control awareness, and personnel expertise orientation. This study can contribute to increasing auditors’ awareness and enhancing audit data analytics competency in accordance with a fast-changing environment.