Audit firm culture: Recent developments and trends in the literature
CT Alberti, JC Bedard, O Bik… - European Accounting …, 2022 - Taylor & Francis
This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …
recent developments in research on factors instilling culture in audit firms, and how culture …
Cloud computing: Overview and risk analysis
FA Alali, CL Yeh - Journal of Information Systems, 2012 - publications.aaahq.org
We provide an overview of cloud computing: evolution, benefits, and challenges. Then we
examine the risk characteristics identified in accounting and auditing literature by comparing …
examine the risk characteristics identified in accounting and auditing literature by comparing …
[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 …
Predicting e-readiness at firm-level: An analysis of technological, organizational and environmental (TOE) effects on e-maintenance readiness in manufacturing firms
MG Aboelmaged - International Journal of Information Management, 2014 - Elsevier
This study predicts the impact of technological, organizational and environmental (TOE)
determinants on e-maintenance technology readiness in manufacturing firms. Survey …
determinants on e-maintenance technology readiness in manufacturing firms. Survey …
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 …
Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan
The objective of this study is to examine the role of external factors including MP, CP, and
NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The …
NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The …
Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE
SS Halbouni, N Obeid, A Garbou - Managerial Auditing Journal, 2016 - emerald.com
Purpose This paper aims to investigate the role of corporate governance and information
technology in fraud prevention and detection within the United Arab Emirates (UAE) …
technology in fraud prevention and detection within the United Arab Emirates (UAE) …
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 …