The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence

Mugwira T, Stuart I, Kulset E, Nipper M (2025)

Publication Type: Journal article

Publication year: 2025

Journal

Journal of International Accounting Research American Accounting Association

DOI: 10.2308/JIAR-2023-026

Open Access Link: https://doi.org/10.2308/JIAR-2023-026

Abstract

Using auditors from Germany and Norway as participants, we experimentally investigate two issues of importance when auditors use process mining evidence during an audit: determining the stage of the audit when the evidence is relevant and evaluating whether the presentation format of the evidence makes a difference in the relevance of the evidence. In our experiment, auditors make a risk assessment in the planning or the substantive stage of the audit, while receiving evidence from a process mining tool in either a graph or text format. We find that the process mining evidence is more relevant at the substantive stage of an audit than during the planning stage, and that auditors who receive the process mining evidence in graph format find it slightly more relevant than auditors who receive the evidence in text format.

Authors with CRIS profile

Marvin Nipper Juniorprofessur für Sustainability Reporting

Involved external institutions

Nord University / Nord universitet NO Norway (NO) University of South-Eastern Norway - USN NO Norway (NO) University of Agder / Universitetet i Agder / Agderin yliopisto NO Norway (NO)

How to cite

APA:

Mugwira, T., Stuart, I., Kulset, E., & Nipper, M. (2025). The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence. Journal of International Accounting Research. https://doi.org/10.2308/JIAR-2023-026

MLA:

Mugwira, Tatenda, et al. "The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence." Journal of International Accounting Research (2025).

BibTeX: Download