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Information and Communications Technology and Auditing: Current Implications and Future Directions
10 references·9 citing·42 second hop
Information and Communications Technology and Auditing: Current Implications and Future Directions (2009)Information and Communications Technology…An Examination of Audit Information Technology Use and Perceived Importance (2008)An Examination of Audit Infor…Structuration Theory (2005)Structuration TheoryEnterprise Resource Planning systems and accountants: towards hybridization? (2003)Enterprise Resource Planning …Impact of Information Technology on Public Accounting Firm Productivity (2002)Impact of Information Technol…The impact of information technology on the audit process: an assessment of the state of the art and implications for the future (2001)The impact of information tec…Managers' Innovations and the Structuration of Organizations (1998)Managers' Innovations and the…The Social Shaping of Technology (1996)The Social Shaping of Technol…Information and Communication Technologies: Visions and Realities (1996)Information and Communication…The Duality of Technology: Rethinking the Concept of Technology in Organizations (1992)The Duality of Technology: Re…The Constitution of Society. Outline of the Theory of Structuration (1984)The Constitution of Society. …Empirical research frameworks in a changing world: The case of audit data analytics (2023)Empirical research frameworks…Empirical evaluation of continuous auditing system use: a systematic review (2022)Empirical evaluation of conti…Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors (2020)Information Technology Audit …Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya (2016)Assessing the effectiveness o…Factors Affecting Information Technology Audit Quality (2015)Factors Affecting Information…Do IT audits satisfy senior manager expectations? (2015)Do IT audits satisfy senior m…Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy (2013)Are Auditors Interested in XB…E-business audit: Advisory jurisdiction or occupational invasion? (2012)E-business audit: Advisory ju…An exploratory study into audit challenges in IT governance: A Delphi approach (2012)An exploratory study into aud…Technological paradigms and technological trajectories (1982)An Evolutionary Theory of Economic Change. (1983)Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)Panacea or Panopticon? (1994)“Opening Up” and “Closing Down” (2007)Socio-technical systems: From design methods to systems engineering (2010)Continuous Auditing: Building Automated Auditing Capability (2002)An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners (2011)The utilisation of generalized audit software (GAS) by external auditors (2012)The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)Central Problems in Social Theory (1979)The Constitution of Society. (1988)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Management accounting and integrated information systems: A literature review (2007)Management Accounting (2007)Towards a More Comprehensive Understanding of the Roles of Management Accountants (2007)A Framework for the Comparative Analysis of Organizations (1967)The Social Construction of Facts and Artefacts: or How the Sociology of Science and the Sociology of Technology might Benefit Each Other (1984)Capturing the Complexity in Advanced Technology Use: Adaptive Structuration Theory (1994)Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations (2000)The Nature of Theory in Information Systems1 (2006)The theory of planned behavior (1991)User Acceptance of Information Technology: Toward A Unified View1 (2003)A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior (2012)The acceptance and adoption of continuous auditing by internal auditors: A micro analysis (2012)Understanding usage and value of audit analytics for internal auditors: An organizational approach (2018)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)Corporate governance and information technology in fraud prevention and detection (2016)Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy (2020)International Norm Dynamics and Political Change (1998)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Social Cognitive Theory: An Agentic Perspective (2001)What is multimedia journalism1? (2004)What Is Social Informatics and Why Does It Matter? (2007)Social media as a catalyst for online deliberation? Exploring the affordances of Facebook and YouTube for political expression (2012)THE MANAGEMENT OF INNOVATION PROBLEM (2000)The Ties that Bind: Strategic Actions and Status Structure in the US Investment Banking Industry (2002)Innovation and Organizational Learning Culture in the Malaysian Public Sector (2003)Challenging conventions: Roles and processes during non-isomorphic institutional change (2008)Technology, Organization, and Structure—A Morphogenetic Approach (2009)Network Agency (2020)
this work references cited by second hop

References

  • 1984The Constitution of Society. Outline of the Theory of Structuration21,160 cited
  • 1992The Duality of Technology: Rethinking the Concept of Technology in Organizations4,953 cited
  • 1996The Social Shaping of Technology1,757 cited
  • 2005Structuration Theory399 cited
  • 2003Enterprise Resource Planning systems and accountants: towards hybridization?327 cited
  • 1996Information and Communication Technologies: Visions and Realities274 cited
  • 2008An Examination of Audit Information Technology Use and Perceived Importance206 cited
  • 2001The impact of information technology on the audit process: an assessment of the state of the art and implications for the future175 cited
  • 2002Impact of Information Technology on Public Accounting Firm Productivity172 cited
  • 1998Managers' Innovations and the Structuration of Organizations64 cited

Cited by

  • 2020Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors26 cited
  • 2023Empirical research frameworks in a changing world: The case of audit data analytics26 cited
  • 2016Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya22 cited
  • 2012E-business audit: Advisory jurisdiction or occupational invasion?

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21 cited
  • 2013Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy18 cited
  • 2015Factors Affecting Information Technology Audit Quality18 cited
  • 2015Do IT audits satisfy senior manager expectations?17 cited
  • 2012An exploratory study into audit challenges in IT governance: A Delphi approach12 cited
  • 2022Empirical evaluation of continuous auditing system use: a systematic review7 cited