In many organisations information systems are difficult to use and so underutilised that managers lose substantial productivity gains. Major problems stem from design processes based on an engineering paradigm; these are critically assessed. How to build the software interface through user...

Purpose – The purpose of this paper is to investigate empirically the impact of emerging information technology (IT) on internal auditors' (IA) activities, and to examine whether the IT evaluations performed in Saudi organizations vary, based on evaluation objectives and organizational...

Purpose – The purpose of this study is to examine whether lengthy audit delays lead to auditor changes in the subsequent year. The paper hypothesizes that a lengthy interaction between clients and their auditors reflects high audit risk factors relating to management integrity, internal...

Purpose – The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by examining the incremental effect of material weakness in internal control (MW) identified in prior periods...

Purpose – The purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR). It is argued that controls should not be presumed when assessing inherent risk and that inherent risk...

While financial reporting fraud has become more prevalent and costly in recent years, fraud detection has been badly lagging. Several recent studies have examined the feasibility of various computer techniques in business and industrial applications. The purpose of this study is to evaluate the...

Purpose – To examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork. Design/methodology/approach – The paper presents an experiment using professional auditors. Findings – Overall,...

Purpose – The purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of risk of material misstatement. Design/methodology/approach – The research method consisted of a...

Purpose – The purpose of this paper is to investigate empirically the impact of emerging information technology (IT) on internal auditors' (IA) activities, and to examine whether the IT evaluations performed in Saudi organizations vary, based on evaluation objectives and organizational...

Purpose – The purpose of this study is to examine whether lengthy audit delays lead to auditor changes in the subsequent year. The paper hypothesizes that a lengthy interaction between clients and their auditors reflects high audit risk factors relating to management integrity, internal...