An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners
D Stoel, D Havelka, JW Merhout - International Journal of Accounting …, 2012 - Elsevier
The importance of information technology (IT) auditing has grown with increased reliance on
IT for business operations and new regulations regarding the assurance of IT for these …
IT for business operations and new regulations regarding the assurance of IT for these …
Auditors' training and proficiency in information systems: A research synthesis
MB Curtis, JG Jenkins, JC Bedard… - Journal of information …, 2009 - publications.aaahq.org
This paper presents a review of extant literature examining issues relating to auditors'
knowledge of and training in information systems. This review is important due to the rapidly …
knowledge of and training in information systems. This review is important due to the rapidly …
Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective
Purpose In light of the repercussions of the COVID-19 pandemic, electronic auditing
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
[HTML][HTML] Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …
and effectiveness of external audits through the automation of audit work and obtaining a …
The influence of technological factors on the computer-assisted audit tools and techniques usage during COVID-19
There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
developing nations regardless of its importance to audit productivity and cost reduction, and …
developing nations regardless of its importance to audit productivity and cost reduction, and …
Understanding usage and value of audit analytics for internal auditors: An organizational approach
Although internal auditors are increasingly aware of the importance and value of audit
analytics, prior research indicates that the use of audit analytics is below expectation. This …
analytics, prior research indicates that the use of audit analytics is below expectation. This …
A meta-analysis of factors affecting acceptance of information technology in auditing
Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …
process. This study presents a synthesis of technology-related auditing research to identify …
Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia
Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in
increasing audit productivity and reducing costs, their adoption by audit firms is low in …
increasing audit productivity and reducing costs, their adoption by audit firms is low in …
Factors determining internal auditors' behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study
Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate
some of their tasks. Since most transactions in accounting are computerized, auditing of …
some of their tasks. Since most transactions in accounting are computerized, auditing of …
What factors influence auditors' use of computer-assisted audit techniques?
J Bierstaker, D Janvrin, DJ Lowe - Advances in Accounting, 2014 - Elsevier
To meet the challenges of rapid advances in client technology, audit standards urge auditors
to use computer-assisted audit tools and techniques (CAATs). However, recent research …
to use computer-assisted audit tools and techniques (CAATs). However, recent research …