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The effect of auditor IT expertise on internal controls

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References

1996Paradox Lost? Firm-Level Evidence on the Returns to Information Systems Spending2,114 cited
2007Determinants of weaknesses in internal control over financial reporting1,391 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
1999Information Technology Effects on Firm Performance as Measured by Tobin's q1,205 cited
2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
2012Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?529 cited
1999What Do Industry-Specialist Auditors Know?496 cited
1993The Output Contributions of Computer Equipment and Personnel: A Firm- Level Analysis436 cited
2002Returns on Investments in Information Technology: A Research Synthesis416 cited
2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
2010Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions366 cited
2003The value relevance of announcements of transformational information technology investments

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346 cited

1995The Output Contributions Of Computer Equipment And Personnel: A Firm-Level Analysis345 cited

2003The Value Relevance of Announcements of Transformational Information Technology Investments1343 cited

Cited by

2019Information Technology Governance: Reflections on the Past and Future Directions49 cited
2023Blockchain technology adoption and accounting information quality45 cited
2024Artificial intelligence innovation and stock price crash risk41 cited
2019Internal auditor selection using a TOPSIS/non-linear programming model39 cited
2021Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?37 cited
2022Cyber risk and voluntary Service Organization Control (SOC) audits30 cited
2018IT Does Matter: The Folly of Ignoring IT Material Weaknesses27 cited
2023Research on the Influence of Digital Transformation on Enterprise Internal Control Quality26 cited
2024Intelligent manufacturing, auditor selection and audit quality22 cited
2022Common auditors and internal control similarity: Evidence from China20 cited
2020Corporate Strategy Changes and Information Technology Control Effectiveness in Multibusiness Firms18 cited
2024The audit committee’s IT expertise and its impact on the disclosure of cybersecurity risk18 cited
2014Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?18 cited
2023Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises17 cited
2020Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms16 cited
2024The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda14 cited