IDEAS home Printed from https://ideas.repec.org/a/aes/infoec/v14y2010i1p5-20.html
   My bibliography  Save this article

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Author

Listed:
  • Jagdish PATHAK
  • Mary LIND
  • Mohammad ABDOLMOHAMMADI

Abstract

A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

Suggested Citation

  • Jagdish PATHAK & Mary LIND & Mohammad ABDOLMOHAMMADI, 2010. "E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 5-20.
    • Handle: RePEc:aes:infoec:v:14:y:2010:i:1:p:5-20
    as

    Download full text from publisher

    File URL: http://revistaie.ase.ro/content/53/01%20Pathak.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Shanteau, James, 1992. "Competence in experts: The role of task characteristics," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(2), pages 252-266, November.
    2. Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004. "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers 2004/1, Norwegian School of Economics, Department of Business and Management Science.
    3. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
    4. Bamber, Em, 1983. "Expert Judgment In The Audit Team - A Source Reliability Approach," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 396-413.
    5. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    6. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    7. Bhanu Raghunathan & T. S. Raghunathan, 1994. "Research Report—Adaptation of a Planning System Success Model to Information Systems Planning," Information Systems Research, INFORMS, vol. 5(3), pages 326-340, September.
    8. Peter J. Best & George Mohay & Alison Anderson, 2004. "Machine‐independent audit trail analysis—a tool for continuous audit assurance," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(2), pages 85-102, April.
    9. Gary C. Moore & Izak Benbasat, 1991. "Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation," Information Systems Research, INFORMS, vol. 2(3), pages 192-222, September.
    10. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 2017. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 19(3), pages 577-591, June.
    2. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 0. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
    3. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    2. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    3. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    4. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    5. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    6. Joseph F. Brazel & Christopher P. Agoglia, 2007. "An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1059-1083, December.
    7. Elliott, W.B. & Hodge, F. & Kennedy, J.J. & Pronk, M., 2007. "Are MBA students a good proxy for nonprofessional investors?," Other publications TiSEM 20271f1d-d385-4122-a175-f, Tilburg University, School of Economics and Management.
    8. Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J., 2007. "The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 378-398, December.
    9. Kopp, Lori S. & O'Donnell, Ed, 2005. "The influence of a business-process focus on category knowledge and internal control evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 423-434, July.
    10. Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
    11. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    12. Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
    13. Nonna Martinov-Bennie & Gary Pflugrath, 2009. "The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments," Journal of Business Ethics, Springer, vol. 87(2), pages 237-253, June.
    14. Jessen L. Hobson & Matthew T. Stern & Aaron F. Zimbelman, 2020. "The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1217-1247, June.
    15. Dunn, Cheryl L. & Gerard, Gregory J. & Grabski, Severin V., 2017. "The combined effects of user schemas and degree of cognitive fit on data retrieval performance," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 46-67.
    16. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    17. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    18. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.
    19. Borthick, A. Faye & Curtis, Mary B. & Sriram, Ram S., 2006. "Accelerating the acquisition of knowledge structure to improve performance in internal control reviews," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 323-342.
    20. Rich, J. S. & Solomon, I. & Trotman, K. T., 1997. "The audit review process: A characterization from the persuasion perspective," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 481-505, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:infoec:v:14:y:2010:i:1:p:5-20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Pocatilu (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.