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Information technology controls quality and audit fees : evidence from Italy
Mazza, Tatiana; Azzali, Stefano - In: Journal of accounting, auditing & finance 33 (2018) 1, pp. 123-146
Persistent link: https://www.econbiz.de/10011805539
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Audit, nonaudit, and information technology fees : some empirical evidence
Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; … - In: Accounting and the public interest 3 (2003) 1, pp. 2-20
Persistent link: https://www.econbiz.de/10003904181
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The effects of information technology innovativeness on audit efficiencies
Lee, Lorraine; Whitworth, James; Hermanson, Susan - In: Review of business information systems 19 (2015) 1, pp. 25-38
Persistent link: https://www.econbiz.de/10011432723
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Information technology capability, internal control effectiveness, and audit fees and delays
Chen, Yunhao; Smith, Antoinette L.; Cao, Jian; Xia, Weidong - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 149-180
Persistent link: https://www.econbiz.de/10010474847
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The association between information technology investments and audit risk
Han, Shipeng; Rezaee, Zabihollah; Xue, Ling; Zhang, … - In: The journal of information systems : JIS ; a semiannual … 30 (2016) 1, pp. 93-116
Persistent link: https://www.econbiz.de/10011496912
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The Impact of Client Information Technology Capability on Audit Pricing
Hoffman, Benjamin W. - 2018
This paper explores the question: “How does a client's information technology (IT) capability influence audit pricing?” Company data from 2004 to 2012 is employed. Firms appearing on the InformationWeek 500 (IW 500) yearly list of U.S. organizations with superior IT functions, serve as a...
Persistent link: https://www.econbiz.de/10012932448
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The impact of client information technology capability on audit pricing
Hoffman, Benjamin W.; Sellers, R. Drew; Skomra, Justyna - In: International journal of accounting information systems 29 (2018), pp. 59-75
Persistent link: https://www.econbiz.de/10011872501
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Institutional Logics, ICT and Stability of Management Accounting
Hyvonen, Timo; Järvinen, Janne; Pellinen, Jukka; … - 2010
The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to...
Persistent link: https://www.econbiz.de/10014212222
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The role of the auditor in planning and reduce the risk of IT environment in commercial Jordanian banks
Hamdan, Mohammed Naser; Al-Hosban, Atallah Ahmad Swielem - In: International journal of economics and finance 7 (2015) 11, pp. 222-229
Persistent link: https://www.econbiz.de/10011401466
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Integrating information technology into accounting research and practice
Geerts, Guido L.; Graham, Lynford E.; Mauldin, Elaine G.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 815-840
Persistent link: https://www.econbiz.de/10010244056