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The effect of auditor IT expertise on internal controls · Study

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ArticleThe effect of auditor IT expertise on internal controls

Jacob Z. Haislip2016

Article2016

The effect of auditor IT expertise on internal controls

Jacob Z. Haislip · Gary F. Peters · Vernon J. Richardson

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

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Auditing, Earnings Management, Governance Information Technology Governance and Strategy Corporate Governance and Financial Management

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References

1996Paradox Lost? Firm-Level Evidence on the Returns to Information Systems Spending 2007Determinants of weaknesses in internal control over financial reporting 2003Auditor Industry Specialization and Earnings Quality 1999Information Technology Effects on Firm Performance as Measured by Tobin's q 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act 2004Audit Firm Industry Specialization and Client Disclosure Quality 2012Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

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2019Information Technology Governance: Reflections on the Past and Future Directions 2023Blockchain technology adoption and accounting information quality 2024Artificial intelligence innovation and stock price crash risk 2019Internal auditor selection using a TOPSIS/non-linear programming model 2021Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?

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2015Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgradesarticle · 11 shared references 2014Internal control over financial reporting: opportunities using the COBIT frameworkarticle · 9 shared references 2015External reputational penalties for CEOs and CFOs following information technology material weaknessesarticle · 9 shared references 2018IT Does Matter: The Folly of Ignoring IT Material Weaknessesarticle · 9 shared references 2018The impact of client information technology capability on audit pricingarticle · 9 shared references 2020Corporate Strategy Changes and Information Technology Control Effectiveness in Multibusiness Firmsarticle · 9 shared references

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Year2016

Typearticle

Published2016-01-27

VenueInternational Journal of Accounting Information Systems

ISSN-L1467-0895

Languageen

Citations64

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.accinf.2016.01.001

openalex_workW2276827342

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2022Cyber risk and voluntary Service Organization Control (SOC) audits

2018IT Does Matter: The Folly of Ignoring IT Material Weaknesses

2023Research on the Influence of Digital Transformation on Enterprise Internal Control Quality