Article2016

Information Technology Controls Quality and Audit Fees: Evidence From Italy

33 citations0/0 files storedJournal of Accounting Auditing & Finance

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study analyzes the impact of Information Technology (IT) Controls quality on control risk and audit fees. The impact is expected to occur when regulation increases sensitiveness to audit risk assessment. The research focuses on IT Controls as part of Internal Control over Financial Reporting, particularly on scoping quality, segregation of duties, and Controls framework compliance. The research was conducted with a questionnaire on a population of Italian listed companies. We find that audit fees are lower for higher IT scoping quality, IT Controls segregation of duties, and IT Controls framework compliance. The overall conclusion is that IT Controls quality is related to lower control risk, audit fees, and audit effort.

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References

1980The Pricing of Audit Services: Theory and Evidence 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1995Auditor brand name reputations and industry specializations 2007Determinants of weaknesses in internal control over financial reporting 2001Alignment Between Business and IS Strategies: A Study of Prospectors, Analyzers, and Defenders 2000Executives’ Perceptions of the Business Value of Information Technology: A Process-Oriented Approach 1986Audit Fees and Auditor Size: Further Evidence 2011A Framework for Understanding and Researching Audit Quality

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