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Auditors’ Usage of Computer-Assisted Audit Techniques (CAATs): Challenges and Opportunities
16 references·2 citing·45 second hop
Auditors’ Usage of Computer-Assisted Audit Techniques (CAATs): Challenges and Opportunities (2018)Auditors’ Usage of Computer-Assisted Audi…Adopting generalized audit software: an Indonesian perspective (2016)Adopting generalized audit so…Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria (2015)Computer Assisted Audit Techn…Technology in audit engagements: a case study (2014)Technology in audit engagemen…Examining the adoption of computer-assisted audit tools and techniques (2014)Examining the adoption of com…Computer Aided Audit Techniques and Fraud Detection (2013)Computer Aided Audit Techniqu…The utilisation of generalized audit software (GAS) by external auditors (2012)The utilisation of generalize…Audit firm, corporate governance, and audit quality: Evidence from Bahrain (2009)Audit firm, corporate governa…The Development of a Computer Auditing System Sufficient for Sarbanes-Oxley Section 404— A Study on the Purchasing and Expenditure Cycle of the ERP System (2008)The Development of a Computer…An Examination of Audit Information Technology Use and Perceived Importance (2008)An Examination of Audit Infor…A Comparison of the Information Technology Knowledge of United States and German Auditors (2008)A Comparison of the Informati…Employing generalized audit software in the financial services sector (2005)Employing generalized audit s…Continuous auditing: the audit of the future (2001)Continuous auditing: the audi…Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap (1994)Investor Views of Audit Assur…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…Information quality and the valuation of new issues (1986)Information quality and the v…Auditor size and audit quality (1981)Auditor size and audit qualityThe determinants of IT audit usage in Saudi Arabia with specific reference to computer audit assisted tools (2024)The determinants of IT audit …Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review (2023)Computer Assisted Audit Tools…Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)User Acceptance of Information Technology: Toward A Unified View1 (2003)New Perspectives in Internal Audit Research: A Structured Literature Review (2018)Understanding usage and value of audit analytics for internal auditors: An organizational approach (2018)Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia (2020)The Long Interview (1988)Focus Groups: A Practical Guide for Applied Research (1989)The methodology of Focus Groups: the importance of interaction between research participants (1994)Eight Issues on Audit Data Analytics We Would Like Researched (2014)Embedding process mining into financial statement audits (2021)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Continuous Auditing: Building Automated Auditing Capability (2002)Innovation diffusion: a stakeholder and social network view (2007)Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level (2013)An Integrative Review and Synthesis of XBRL Research in Academic Journals (2014)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)The Effect of Ownership Structure on Audit Quality: Evidence from Jordan (2011)Antecedents of Audit Quality in MENA Countries: The Effect of Firm- and Country-Level Governance Quality (2019)Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia (2021)The theory of planned behavior (1991)Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage? (2017)Determinants adoption of computer-assisted auditing tools (CAATs) (2019)The effect of bonus schemes on accounting decisions (1985)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006)The effects of bonus schemes on accounting decisions (2011)The adoption of the materiality concept in social and environmental reporting assurance: A field study approach (2014)The expectation gap in auditing (1998)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)Audit expectation gap (2004)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)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 2008An Examination of Audit Information Technology Use and Perceived Importance206 cited
  • 1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
  • 2001Continuous auditing: the audit of the future164 cited
  • 2014Examining the adoption of computer-assisted audit tools and techniques137 cited
  • 2005Employing generalized audit software in the financial services sector133 cited
  • 2012The utilisation of generalized audit software (GAS) by external auditors132 cited
  • 2009Audit firm, corporate governance, and audit quality: Evidence from Bahrain110 cited
  • 2016Adopting generalized audit software: an Indonesian perspective70 cited
  • 2014Technology in audit engagements: a case study67 cited
  • 2015Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria37 cited
  • 2008The Development of a Computer Auditing System Sufficient for Sarbanes-Oxley Section 404— A Study on the Purchasing and Expenditure Cycle of the ERP System30 cited
  • 2008

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A Comparison of the Information Technology Knowledge of United States and German Auditors
28 cited
  • 2013Computer Aided Audit Techniques and Fraud Detection22 cited
  • Cited by

    • 2023Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review11 cited
    • 2024The determinants of IT audit usage in Saudi Arabia with specific reference to computer audit assisted tools5 cited