Information systems quality in management accounting and management control effectiveness

KL Papiorek, MRW Hiebl - Journal of Accounting & Organizational …, 2024 - emerald.com
Purpose Several conceptual works suggest that more digitalized information systems in
management accounting have the potential to make this corporate function more effective …

Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM)

B Al-Ateeq, N Sawan, K Al-Hajaya… - Corporate …, 2022 - researchonline.ljmu.ac.uk
The study examines the impacts of using two dimensions of the technology acceptance
model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data …

The internal audit function in information technology governance: A holistic perspective

S Héroux, A Fortin - Journal of Information Systems, 2013 - publications.aaahq.org
The internal audit function's (IAF) role has evolved from traditional (accounting and financial
control) to more strategic (governance). The business environment has changed as well …