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ArticleThe antecedents of the use of continuous auditing in the internal auditing context

George C. Gonzalez2012

Article2012

The antecedents of the use of continuous auditing in the internal auditing context

George C. Gonzalez · Pratyush Nidhi Sharma · Dennis F. Galletta

86 citations·0/0 files stored·International Journal of Accounting Information Systems

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Technology Adoption and User Behaviour Auditing, Earnings Management, Governance Robotic Process Automation Applications

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References

1991The theory of planned behavior 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2003User Acceptance of Information Technology: Toward A Unified View1 1981Culture's Consequences: International Differences in Work-Related Values 1985From Intentions to Actions: A Theory of Planned Behavior 1983Culture's Consequences: International Differences in Work-Related Values.1998The partial least squares approach for structural equation modeling.

Cited by

2014Eight Issues on Audit Data Analytics We Would Like Researched 2014Modeling voluntary CAAT utilization decisions in auditing 2020Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence 2017The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature 2012Factors Influencing the Planned Adoption of Continuous Monitoring Technology

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Details

Year2012

Typearticle

Published2012-07-18

VenueInternational Journal of Accounting Information Systems

ISSN-L1467-0895

Languageen

Citations86

Files0 public / 0

ShelfTechnology Adoption and User Behaviour

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doi10.1016/j.accinf.2012.06.009

openalex_workW2014445449

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