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"Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study

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  • Fischer, Michael J.

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  • Fischer, Michael J., 1996. ""Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 219-242.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:2-3:p:219-242
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    References listed on IDEAS

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    1. Carpenter, Brian & Dirsmith, Mark, 1993. "Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 41-63, January.
    2. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
    3. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    4. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    5. Argyris, Chris, 1977. "Organizational learning and management information systems," Accounting, Organizations and Society, Elsevier, vol. 2(2), pages 113-123, March.
    6. Power, Michael K., 1992. "From common sense to expertise: Reflections on the prehistory of audit sampling," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 37-62, January.
    7. McNair, C. J., 1991. "Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 635-653.
    8. N. G. P. Krausz, 1958. "Corporate Organization of Family Farms," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 40(5), pages 1624-1633.
    9. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    10. Mark W. Dirsmith & Mark A. Covaleski & John P. Mcallister, 1985. "Of paradigms and metaphors in auditing thought," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 46-68, September.
    11. Kinney, William Jr., 1986. "Audit technology and preferences for auditing standards," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 73-89, March.
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