Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners

16 references·16 citing·49 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2005Research methods in the social sciences3,122 cited
1988Relation of sample size to the stability of component patterns.2,874 cited
2006Audit Partner Tenure and Audit Quality969 cited
2005Auditor Tenure and Perceptions of Audit Quality787 cited
2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
1985Basic research methods in social science267 cited
2008An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing240 cited
2007Audit support systems and decision aids: Current practice and opportunities for future research205 cited
2007Auditor specialization, perceived audit quality, and audit fees in the local government audit market193 cited
1997The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms.189 cited
1992Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users187 cited
1999Accountability Effects on Auditors' Performance: The Influence of Knowledge, Problem-Solving Ability, and Task Complexity183 cited
2010Continuous Auditing in ERP System Environments: The Current State and Future Directions178 cited
2001The impact of information technology on the audit process: an assessment of the state of the art and implications for the future

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

175 cited

1989Control and Audit of Electronic Data Interchange163 cited

2002Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations152 cited

Cited by

2012Determinants of Effective Information Technology Governance99 cited
2017Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage?96 cited
2018Factors associated with security/cybersecurity audit by internal audit function84 cited
2017Use of specialists on audit engagements: A research synthesis and directions for future research81 cited
2025Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems55 cited
2017Explaining the information systems auditor role in the public sector financial audit52 cited
2024The emergence of artificial intelligence ethics auditing49 cited
2013Internal information technology audit process quality: Theory development using structured group processes47 cited
2021Information technology governance and bank performance: evidence from Palestine42 cited
2020Using generalized audit software to detect material misstatements, control deficiencies and fraud40 cited
2016The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance40 cited
2013An analysis of attributes that impact adoption of audit software36 cited
2019Ethical pathways of internal audit reporting lines30 cited
2017Information Technology Usage, Top Management Support and Internal Audit Effectiveness29 cited
2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
2018The impact of client information technology capability on audit pricing26 cited