Bambang Leo Handoko
ABSTRACT
Virtual Reality (VR) has become one of the most promising digital platforms in industry 4.0 because it offers an interactive yet effective service. We examine that VR has great potential to support the audit process. In the auditing field, VR strongly supports the implementation of remote audit because VR can simulate as if the audit process was done face-to-face. However, despite the various conveniences and effectiveness offered, VR still has many limitations in terms of human resources, cost, and security. Thus, our quantitative research tries to examine what are the auditor's perceptions that affect the auditor's intention to adopt VR in the financial statements auditing process. We gathered primary data from external auditors through questionnaire to obtain empirical data that can verify our research model. As the results, we found that audit judgement and IT risk significantly affect auditor's intention to adopt VR. While computer literacy, client's level of technology, and knowledge in VR do not significantly affect auditor's intention to adopt VR. We suggest that future researchers dig deeper into other independent variables that might affect the auditor's intention to adopt VR.
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Index Terms
- External Auditors’ Perception of Use of Virtual Reality in Financial Statement Auditing Process
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