The Effect of Extensible Business Reporting Language Adoption, Continuous Auditing on Auditors' Attention to Fraud Cues: A Field Study
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Abstract
This study aims to examine the effect of continuous auditing, XBRL language adoption on auditors’ attention to fraud cues. we designed a quantitative model based on an online survey conducted among 96 external auditors to provide evidence in the Algerian context. The data were analyzed using SPSS version 26. The findings indicate that continuous auditing, XBRL language adoption have a significant influence on auditors’ attention to fraud cues. The results also indicate that the implementation of continuous auditing based on XBRL language adoption have a significant influence on auditors’ attention to fraud cues. we confirm that the digitalization of the audit process is extremely important, especially in the integration of continuous auditing and XBRL language to combat the growing prevalence of fraudulent behaviors.
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