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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

The effect of auditor IT expertise on internal controls

Haislip, Jacob Z.; Peters, Gary F.; Richardson, Vernon J. - In: International journal of accounting information systems 20 (2016), pp. 1-15

Persistent link: https://www.econbiz.de/10011480646

Auditor response to estimated misstatement risk : a machine learning approach

Hunt, Emily; Hunt, Joshua; Richardson, Vernon J.; … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 111-130

Persistent link: https://www.econbiz.de/10013252474

What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

Boritz, J. Efrim - 2015

By analysing auditors' SOX 404 reports from 2004 to 2011 we find that after 2006 Big 4 reporting of both information technology control weaknesses (ITWs) and non-ITWs in reports with ITWs decreased significantly. This change appears to reflect Big 4 reporting practices in response to a change in...

Persistent link: https://www.econbiz.de/10013037328

The impact of audit firms’ characteristics on audit fees following information security breaches

Yen, Ju-Chun; Lim, Jee-Hae; Wang, Tawei; Hsu, Carol - In: Journal of accounting and public policy 37 (2018) 6, pp. 489-507

Persistent link: https://www.econbiz.de/10011977452

Shareholder wealth effects of audit data analytics announcements

Kim, Joung W.; Lim, Jee-Hae; Yoon, Kyunghee - In: Accounting horizons : a quarterly publication of the … 34 (2020) 4, pp. 125-142

Persistent link: https://www.econbiz.de/10012437333

Determinants of market reactions to restatement announcements

Palmrose, Zoe-Vonna; Richardson, Vernon J.; Scholz, Susan - In: Journal of accounting & economics 37 (2004) 1, pp. 59-89

Persistent link: https://www.econbiz.de/10001966418