Perceived Determinants of E-Commerce Audit Judgment Expertise

A global survey of 203 E-commerce auditors was conducted to investigate the perceived determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship

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Year of publication:	2007
Authors:	Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag ; Lind, Mary R. ; Abdolmohammadi, Mohammad J.
Publisher:	[S.l.] : SSRN
Subject:	Electronic Commerce \| E-commerce \| Wirtschaftsprüfung \| Financial audit

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Extent:	1 Online-Ressource (34 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2007 erstellt
Other identifiers:	10.2139/ssrn.1018224 [DOI]
Classification:	C12 - Hypothesis Testing ; C30 - Econometric Methods: Multiple/Simultaneous Equation Models. General ; C42 - Survey Methods ; C51 - Model Construction and Estimation ; C52 - Model Evaluation and Testing ; M49 - Accounting and Auditing. Other ; m46
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014223808