El-Masry, El-Hussein E.; Reck, Jacqueline L. - In: Managerial Auditing Journal 23 (2008) September, pp. 779-802
Purpose – The purpose of this paper is to examine investors' perceptions of the usefulness of continuous online auditing (COA) prior to and after the Sarbanes-Oxley (SOX) Act and assesses the current value relevance of continuous auditing. The paper examines two research questions: first,...