Purpose: As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach: The DeLone and McLean information systems success model (2003) is...

Enterprise resource planning (ERP) systems have been adopted by many businesses in the past decade. These systems have revolutionized organizational computing by facilitating integrated and real-time planning, production, and customer response. While many companies consider their ERP investment...

This study reports survey results of what systems diagramming (SD) methods AIS educators are teaching and explores plausible reasons behind their decisions, including representational elegance, relevance to the accounting purposes being taught, and their provenance from either theory or...

Many companies complying with the Sarbanes-Oxley Act (SOX) focus primarily on effective internal controls and reliable financial reporting. Addressing only these aspects, however, leaves most of the value on the table. By putting the spotlight on the broader definition of internal control, which...