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Assessing the Maturity of Audit Data Analytics and Operational Performance

Tung‐Hsien Wu & Shaio Yan Huang

Journal of Information Systems2025https://doi.org/10.2308/isys-2024-007article
AJG 1ABDC A
Weight
0.37

Abstract

This research examines the relationship between audit data analytics maturity (ADAM) and operational performance through a survey of 150 Taiwanese-listed companies using ordinary least squares (OLS) regression analyses. Our initial analysis with an ordinal maturity measure shows limited significance, whereas supplementary analysis with a dichotomous measure reveals threshold effects. Organizations with above-average ADAM demonstrate significantly higher productivity as measured by value added and profitability measures (profit margins, ROA, ROE), while commanding a marginally significant market premium. Operational efficiency indicators show positive yet statistically insignificant correlations. These findings suggest organizations need to achieve a threshold level of ADAM to realize substantial performance benefits. Our study contributes to the literature by providing empirical evidence on the organizational impacts of audit analytics implementation and offers insights for strategic technology investments. Data Availability: The data for the variable Maturity Level of Audit Data Analytics were collected through a survey. Other variables were sourced from the Taiwan Economic Journal Database. Detailed sources and methods for data collection are available upon request.

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https://doi.org/https://doi.org/10.2308/isys-2024-007

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@article{tung‐hsien2025,
  title        = {{Assessing the Maturity of Audit Data Analytics and Operational Performance}},
  author       = {Tung‐Hsien Wu & Shaio Yan Huang},
  journal      = {Journal of Information Systems},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/isys-2024-007},
}

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Assessing the Maturity of Audit Data Analytics and Operational Performance

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.