The importance of information technology (IT) auditing has grown with increased reliance on
IT for business operations and new regulations regarding the assurance of IT for these …

Purpose–The authors aim to examine whether the well-established unified theory of
acceptance and use of technology can be effectively adapted for use in an external audit …

It has always been the case that auditors serve as the protector of many stakeholders that
depend on financial statements being issued by businesses annually at the very least. What …

IT has become one of the most invested areas of organisations, especially in higher
education institutions. To safeguard these IT investments and make the most out them, a …

A majority of companies today are totally dependent on their information assets, in most
cases stored, processed and communicated within information systems in digital format …

Accounting programs around the world have been revising their curricula to include courses
in “fraud/forensic” accounting. Yet, an initial review of these courses indicates there may be …

This study seeks to further understand the implications of e‐business for financial audit
practice by exploring: the pressures leading to the adoption of new or different audit …

Although information technology (IT) is taking significant role in businesses with its
innovating and supporting potential, it seems that it is least understood company asset …

Responses from a large sample of 1029 chief audit executives (CAEs) from Australia,
Canada, New Zealand, the UK/Ireland, and the US are used to estimate the proportion of …

Most organizations in all sectors of industry, commerce and government are fundamentally
dependent on their information systems (IS) and would quickly cease to function should the …