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"Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study

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  • Fischer, Michael J.

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  • Fischer, Michael J., 1996. ""Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 219-242.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:2-3:p:219-242
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    6. Power, Michael K., 1992. "From common sense to expertise: Reflections on the prehistory of audit sampling," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 37-62, January.
    7. McNair, C. J., 1991. "Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 635-653.
    8. N. G. P. Krausz, 1958. "Corporate Organization of Family Farms," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 40(5), pages 1624-1633.
    9. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    10. Mark W. Dirsmith & Mark A. Covaleski & John P. Mcallister, 1985. "Of paradigms and metaphors in auditing thought," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 46-68, September.
    11. Kinney, William Jr., 1986. "Audit technology and preferences for auditing standards," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 73-89, March.
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    Cited by:

    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    2. Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
    3. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    4. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
    5. B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
    6. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
    7. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    8. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, LAR Center Press, vol. 4(8), pages 25-33, August.
    9. Federica De Santis, 2018. "Big Data e revisione contabile: uno studio esplorativo nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 129-154.
    10. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    11. repec:dau:papers:123456789/3505 is not listed on IDEAS
    12. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    13. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    14. Hoffman, Benjamin W. & Sellers, R. Drew & Skomra, Justyna, 2018. "The impact of client information technology capability on audit pricing," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 59-75.
    15. Bierstaker, James & Janvrin, Diane & Lowe, D. Jordan, 2014. "What factors influence auditors' use of computer-assisted audit techniques?," Advances in accounting, Elsevier, vol. 30(1), pages 67-74.
    16. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    17. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(8), pages 25-33, August.
    18. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    19. Pongpattrachai, Dichapong & Cragg, Paul & Fisher, Richard, 2014. "IT infusion within the audit process: Spreadsheet use in small audit firms," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 26-46.
    20. Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
    21. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 517-539.
    22. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    23. Ruhnke, Klaus & Schmitz, Stefanie, 2019. "Review engagements – structure of audit firm methodology and its situational application in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    24. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
    25. Nor Nadia Normahazan & Intan Salwani Mohamed & Nabilah Rozzani, 2020. "Drivers Contributing to the Implementation of Generalized Audit Software (GAS) within Audit Firms in Malaysia," Business and Economic Research, Macrothink Institute, vol. 10(2), pages 341-354, June.

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