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Information Quality and Management Support as Key Factors in the Applications of Continuous Auditing and Continuous Monitoring: An Empirical Study in the Government Sector of Indonesia

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  • Slamet Soedarsono
  • Sri Mulyani
  • Hiro Tugiman
  • Didik Suhardi

Abstract

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Suggested Citation

  • Slamet Soedarsono & Sri Mulyani & Hiro Tugiman & Didik Suhardi, 2019. "Information Quality and Management Support as Key Factors in the Applications of Continuous Auditing and Continuous Monitoring: An Empirical Study in the Government Sector of Indonesia," Contemporary Economics, Vizja University, vol. 13(3), September.
    • Handle: RePEc:wyz:journl:id:581
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    References listed on IDEAS

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    1. Peter B. Seddon, 1997. "A Respecification and Extension of the DeLone and McLean Model of IS Success," Information Systems Research, INFORMS, vol. 8(3), pages 240-253, September.
    2. Amany Elbanna, 2013. "Top management support in multiple-project environments: an in-practice view," European Journal of Information Systems, Taylor & Francis Journals, vol. 22(3), pages 278-294, May.
    3. repec:eme:maj000:02686900110385605 is not listed on IDEAS
    4. Souha Bouaziz Siala & Anis Jarboui, 2019. "The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France," Contemporary Economics, Vizja University, vol. 13(1), March.
    5. Mohammad Namazi & Navid Reza Namazi, 2017. "An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report," Contemporary Economics, Vizja University, vol. 11(4), December.
    6. Il-hang Shin & Myung-gun Lee & Woojin Park, 2013. "Implementation of the continuous auditing system in the ERP-based environment," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(7), pages 592-627, July.
    7. Zabihollah Rezaee & Rick Elam & Ahmad Sharbatoghlie, 2001. "Continuous auditing: the audit of the future," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 16(3), pages 150-158, April.
    8. Pathak, Jagdish & Chaouch, Ben & Sriram, Ram S., 2005. "Minimizing cost of continuous audit: Counting and time dependent strategies," Journal of Accounting and Public Policy, Elsevier, vol. 24(1), pages 61-75.
    9. Vasarhelyi, Miklos A. & Alles, Michael & Kuenkaikaew, Siripan & Littley, James, 2012. "The acceptance and adoption of continuous auditing by internal auditors: A micro analysis," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 267-281.
    10. repec:eme:maj000:maj-11-2012-0775 is not listed on IDEAS
    11. Stacie Petter & William DeLone & Ephraim McLean, 2008. "Measuring information systems success: models, dimensions, measures, and interrelationships," European Journal of Information Systems, Taylor & Francis Journals, vol. 17(3), pages 236-263, June.
    12. Il‐hang Shin & Myung‐gun Lee & Woojin Park, 2013. "Implementation of the continuous auditing system in the ERP‐based environment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 28(7), pages 592-627, July.
    13. Dale L. Goodhue, 1995. "Understanding User Evaluations of Information Systems," Management Science, INFORMS, vol. 41(12), pages 1827-1844, December.
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