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 …

The rapid evolution of technology and the increasingly integrated nature of Accounting
Information Systems (AIS) in business provide opportunities for those who interact with these …

Technological changes and audit firm mergers over the last decade raise the question as to
whether the decision aids reported in prior research are representative of the types of …

I use Adaptive Structuration Theory (DeSanctis and Poole 1994) and the Theory of Planned
Behavior (Ajzen 1991) to model the factors influencing whether auditors use audit support …

Corporate fraud represents a huge cost to the current economy. Academic literature has
demonstrated how data mining techniques can be of value in the fight against fraud. This …

How should executives lead organisations and their employees in an increasingly
digitalized business environment and what skills are needed to succeed? Although the …

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

Firms depend on information technology to provide high-quality internal information, but
prior research suggests that IT is underutilized. Prior research suggests that when CEOs …

Fraud is a million dollar business and it is increasing every year. Both internal and external
fraud present a substantial cost to our economy worldwide. A review of the academic …

Compliance with ever-increasing privacy laws, accounting and banking regulations, and
standards is a top priority for most organizations. Information security and systems audits for …