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Audit technology and preferences for auditing standards

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References

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1986Comparison of Audit Methodologies of Large Accounting Firms168 cited

Cited by

1992Organizational culture in public accounting: Size, technology, rank, and functional area120 cited
2005Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond?118 cited
1996“Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study113 cited
2000Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size99 cited
1994Materiality judgments and audit firm culture: Social-behavioral and political perspectives95 cited
1989Specialized knowledge and its communication in auditing*95 cited
1993Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective93 cited
2000An Examination of Audit Report Lag for Banks: A Panel Data Approach91 cited
1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds90 cited
1993Toward an Understanding of the Factors Affecting the Quality of the Audit Process*89 cited
2019

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The Economic Consequences of Audit Firms’ Quality Control System Deficiencies

86 cited

1991Inherent risk assessment and audit firm technology: A contrast in world theories73 cited

2016Adopting generalized audit software: an Indonesian perspective70 cited

2005An analysis of the impact of locus‐of‐control on internal auditor job performance and satisfaction65 cited

2001Academic auditing research: an exploratory investigation into its usefulness59 cited

1998The Effect of Audit Firm Mergers on Audit Delay55 cited