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

Citations

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Cited by:

  1. 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.
  2. 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.
  3. 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.
  4. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  5. Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
  16. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  17. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 517-539.
  18. 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.
  19. Ahmed S. Abdelwahed & Ahmad A. Abu-Musa & Hebatallah A. Badawy & Hosam Moubarak, 2025. "Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country," Future Business Journal, Springer, vol. 11(1), pages 1-18, December.
  20. 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.
  21. 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.
  22. 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.
  23. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
  24. 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).
  25. Fogarty, Timothy J. & Campbell, Cory, 2024. "The big data crossroads: Accounting education and the challenge of 21st century technology," Journal of Accounting Education, Elsevier, vol. 68(C).
  26. repec:dau:papers:123456789/3505 is not listed on IDEAS
  27. 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.
  28. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
  29. 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).
  30. 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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