E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?
AbstractA 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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Bibliographic InfoArticle provided by Academy of Economic Studies - Bucharest, Romania in its journal Informatica Economica.
Volume (Year): 14 (2010)
Issue (Month): 1 ()
E-commerce Audit Judgment; IT Audit; Structural Equations Modeling;
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- 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.
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