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Factors associated with IT audits by the internal audit function
11 references·10 citing·44 second hop
Factors associated with IT audits by the internal audit function (2010)Factors associated with IT audits by the …Auditors' Training and Proficiency in Information Systems: A Research Synthesis (2009)Auditors' Training and Profic…Measuring information systems success: models, dimensions, measures, and interrelationships (2008)Measuring information systems…Information Technology Control and Audit (2008)Information Technology Contro…Costs to Comply with SOX Section 404 (2008)Costs to Comply with SOX Sect…An Examination of Audit Information Technology Use and Perceived Importance (2008)An Examination of Audit Infor…A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 2006 (2006)A review of prior common body…Culture, leadership, and organizations: the GLOBE study of 62 societies (2005)Culture, leadership, and orga…Core Concepts of Information Technology Auditing (2003)Core Concepts of Information …Dimensions of Information Systems Success (1999)Dimensions of Information Sys…The Effect of Experience on the Auditor's Organization and Amount of Knowledge. (1992)The Effect of Experience on t…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …IT governance and IT controls: Analysis from an internal auditing perspective (2023)IT governance and IT controls…Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research (2022)Mapping the literature of int…Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors (2020)Information Technology Audit …Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study (2017)Factors associated with inter…Enterprise Resource Planning, Corporate Governance and Internal Auditing (2017)Enterprise Resource Planning,…When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists (2015)When the world isn't always f…The dilemma of internal audit function adaptation (2015)The dilemma of internal audit…IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea (2015)IS auditor characteristics, a…E-business internal audit: the elephant is still in the room! (2014)E-business internal audit: th…On Information Systems Complexity and Vulnerability (2013)On Information Systems Comple…The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)The Pricing of Audit Services: Theory and Evidence (1980)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Determinants of weaknesses in internal control over financial reporting (2007)Audit Fees after Remediation of Internal Control Weaknesses (2011)Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies (2011)A need for assurance: Do internal control systems integrate environmental, social, and governance factors? (2022)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)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)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Reconstructing the Giant: On the Importance of Rigour in Documenting the Literature Search Process (2009)Information Systems Success: The Quest for the Independent Variables (2013)Evaluating E-learning systems success: An empirical study (2019)Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,2 (1996)An Empirical Investigation of Information Technology Sourcing Practices: Lessons from Experience1 (1998)Assessing the Validity of IS Success Models: An Empirical Test and Theoretical Analysis (2002)The DeLone and McLean Model of Information Systems Success: A Ten-Year Update (2003)A Coefficient of Agreement for Nominal Scales (1960)Categorization and Representation of Physics Problems by Experts and Novices* (1981)Using Decision Aids to Improve Auditors' Conditional Probability Judgments. (1996)The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions (1997)Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust (2007)Experimental Design: Procedures for the Behavioral Sciences (2013)An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners (2011)One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process (2019)Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights (2020)Towards accountable management of identity and privacy: sticky policies and enforceable tracing services (2004)Compliance by design – Bridging the chasm between auditors and IT architects (2011)Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays (2014)How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum? (2009)Exploring a New Element of Fraud: A Study on Selected Financial Accounting Fraud Cases in the World (2012)Internal information technology audit process quality: Theory development using structured group processes (2013)An Integrative Model of Organizational Trust: Past, Present, and Future (2007)Servant Leadership: A Review and Synthesis (2010)Organizational Climate and Culture (2012)
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References

  • 2005Culture, leadership, and organizations: the GLOBE study of 62 societies5,057 cited
  • 2008Measuring information systems success: models, dimensions, measures, and interrelationships1,895 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1999Dimensions of Information Systems Success476 cited
  • 2008An Examination of Audit Information Technology Use and Perceived Importance206 cited
  • 1992The Effect of Experience on the Auditor's Organization and Amount of Knowledge.161 cited
  • 2008Costs to Comply with SOX Section 404155 cited
  • 2009Auditors' Training and Proficiency in Information Systems: A Research Synthesis136 cited
  • 2008Information Technology Control and Audit85 cited
  • 2003Core Concepts of Information Technology Auditing68 cited
  • 2006A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 200650 cited

Cited by

  • 2017Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study34 cited
  • 2020Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors26 cited
  • 2015When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists

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25 cited
  • 2022Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research21 cited
  • 2023IT governance and IT controls: Analysis from an internal auditing perspective20 cited
  • 2017Enterprise Resource Planning, Corporate Governance and Internal Auditing20 cited
  • 2014E-business internal audit: the elephant is still in the room!20 cited
  • 2015The dilemma of internal audit function adaptation19 cited
  • 2013On Information Systems Complexity and Vulnerability19 cited
  • 2015IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea17 cited