What should we already know about collaborative auditing? Are their other types of data source which have similar properties although they might go by another name or exist for other reasons?
Notes so far:
- https://www.sciencedirect.com/science/article/pii/0167923695000070 - GDSS collaborative auditing, shown to not result in the choice-shift of face-to-face groups, but tends towards the mean of individual judgments.
- https://ieeexplore.ieee.org/abstract/document/4536957/ - Collaborative, continuous auditing. What were their results?
- https://ieeexplore.ieee.org/abstract/document/6374912/ Multi-agent automated auditing.
- https://pdfs.semanticscholar.org/b722/7cbd34766655dea10d0437ab10df3a127396.pdf Sandvig, section 5 discusses collaborative or crowdsourced audit. They discuss this as the most promising of the auditing alternatives presented, although in an adversarial context where the company doesn't invite auditing. [We should get in touch.]
- https://www.emeraldinsight.com/doi/abs/10.1108/MAJ-01-2014-0984 online collaborative audit design.
- Literature mentions how hard it is to transform data across business domains in order to audit.
- https://onlinelibrary.wiley.com/doi/abs/10.1111/ijau.12056 Practitioner involvement or international collaborations in audit research have declined.