Purpose This study aims to provide an empirically informed view on the auditing profession's
readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees …

Internal audit provides useful and valuable services to organizations, and academic
research has established its importance in improving corporate governance. However, the …

This paper addresses the research questions,“What is the role of the IS auditor in supporting
the financial audit?” and “What key determinants affect that role?” through the development …

This study aims to provide an overview of the effects of risk management and the
implementation of good corporate governance (GCG), and the effectiveness of the internal …

Purpose This paper examines the relationship between accounting outsourcing and audit
lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit …

In 2011, the Public Company Accounting Oversight Board (PCAOB) approached the
accounting academy about developing a number of research projects designed to …

Organizations are outsourcing traditional functions that have financial reporting implications,
such as transaction processing and valuation assessments, with increasing frequency. This …

Purpose–The purpose of this paper is to shed light on the particular information needs of
external auditors performing information technology (IT) audits at service providers in cross …

The convergence of cloud computing, mobile technology and big data technologies is
transforming information technology faster than ever before. While there is an established …

Over the last decade, many firms have shifted from in-house managed information systems
to cloud computing arrangements. Despite regulatory interest in the audit impact of new …