ERP systems are typically the largest, most complex, and most demanding information
systems implemented by firms, representing a major departure from the individual and …

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 …

We present a theoretical model that synthesizes and expands current explanations of the
failure of decision-making groups to effectively use information that is distributed among …

This paper presents a review of extant literature examining issues relating to auditors'
knowledge of and training in information systems. This review is important due to the rapidly …

While prior research focuses on the audit team made up of auditors, we focus on the
collective audit team made up of auditors and specialists—in our context, information …

This study investigates the effects of computer assurance specialist (CAS) competence and
auditor accounting information system (AIS) expertise on auditor planning judgements in a …

This paper puts forth arguments for why focus group methods should be used more
frequently in accounting and information technology research in order to address emerging …

In response to the increasingly sophisticated corporate information system environment in
producing accounting data, audit firms are undertaking information system (IS) audit in …

Major news stories demonstrate the importance and vulnerability of information technology
(IT), highlighting the need to understand how to reduce risk. This study investigates the key …

In various stages of an audit, it is common for individual members of the audit team to
possess audit‐relevant information not known by other members of the team. In many …