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E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

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Author Info

  • Jagdish PATHAK

    ()

  • Mary LIND

    ()

  • Mohammad ABDOLMOHAMMADI

    ()

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    Abstract

    A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

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    File URL: http://revistaie.ase.ro/content/53/01%20Pathak.pdf
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    Bibliographic Info

    Article provided by Academy of Economic Studies - Bucharest, Romania in its journal Informatica Economica.

    Volume (Year): 14 (2010)
    Issue (Month): 1 ()
    Pages: 5-20

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    Handle: RePEc:aes:infoec:v:14:y:2010:i:1:p:5-20

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    Related research

    Keywords: E-commerce Audit Judgment; IT Audit; Structural Equations Modeling;

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    1. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    2. Shanteau, James, 1992. "Competence in experts: The role of task characteristics," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(2), pages 252-266, November.
    3. Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004. "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers 2004/1, Department of Business and Management Science, Norwegian School of Economics.
    4. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
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