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Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis
16 references·1 citing·39 second hop
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(1992)Adapting the SERVQUAL scale t…The Continuous Audit of Online Systems (1991)The Continuous Audit of Onlin…Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Perceived Usefulness, Perceiv…A technology acceptance model for empirically testing new end-user information systems : theory and results (1985)A technology acceptance model…Internal auditing's role in preventing and detecting fraud: An empirical analysis (2024)Internal auditing's role in p…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Self-efficacy mechanism in human agency. 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(2013)Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (2014)Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation (1991)SERVQUAL revisited: a critical review of service quality (1996)Logistics Service Quality as a Segment-Customized Process (2001)Measuring Service Quality in E-Retailing (2006)
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References

  • 1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology68,271 cited
  • 1985A technology acceptance model for empirically testing new end-user information systems : theory and results6,184 cited
  • 1992Adapting the SERVQUAL scale to hospital services: an empirical investigation.1,236 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2010Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*486 cited
  • 2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions432 cited
  • 2015Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence356 cited
  • 2008Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud317 cited
  • 2006Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens300 cited
  • 2015Data analytics in auditing: Opportunities and challenges288 cited
  • 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
  • 2002Continuous Auditing: Building Automated Auditing Capability269 cited
  • 2008An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing240 cited

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1991
The Continuous Audit of Online Systems
240 cited
  • 2003Computer‐assisted audit tools and techniques: analysis and perspectives236 cited
  • 2010Continuous Auditing in ERP System Environments: The Current State and Future Directions178 cited
  • Cited by

    • 2024Internal auditing's role in preventing and detecting fraud: An empirical analysis34 cited