Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

Abou-El-Sood, H., Kotb, A. and Allam, A. 2015. Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology. International Journal of Auditing. 19 (3), p. 252–266. https://doi.org/10.1111/ijau.12039

TitleExploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology
TypeJournal article
AuthorsAbou-El-Sood, H., Kotb, A. and Allam, A.
Abstract

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

KeywordsAuditing
Audit Technology
Audit Software Packages
Audit Automation
Information Technology
CAATs
JournalInternational Journal of Auditing
Journal citation19 (3), p. 252–266
ISSN1090-6738
1099-1123
Year2015
PublisherWiley
Digital Object Identifier (DOI)https://doi.org/10.1111/ijau.12039
Publication dates
Published30 Mar 2015

Related outputs

Global Modern Slavery and Sustainable Development Goals: Does Institutional Environment Quality Matter?
Moussa, T., Allam, A. and Elmarzouky, M. 2022. Global Modern Slavery and Sustainable Development Goals: Does Institutional Environment Quality Matter? Business Strategy and The Environment. 31 (5), pp. 2230-2244. https://doi.org/10.1002/bse.3018

Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy
Moussa, T., Allam, A., Elbanna, S. and Bani-Mustafa, A. 2020. Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy. Business Strategy and The Environment. 29 (1), pp. 72-86. https://doi.org/10.1002/bse.2351

Information Technology in the British and Irish Undergraduate Accounting Degrees
Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H. and Franklin, E. 2019. Information Technology in the British and Irish Undergraduate Accounting Degrees. Accounting Education. 28 (5), pp. 445-464 RAED 1588135. https://doi.org/10.1080/09639284.2019.1588135

Impact of Institutional Environment Quality on Tax Evasion: A Comparative Investigation of Old Versus New EU Members
Yamen, A., Allam, A., Bani-Mustafa, A. and Uyar, A. 2018. Impact of Institutional Environment Quality on Tax Evasion: A Comparative Investigation of Old Versus New EU Members. Journal of International Accounting, Auditing and Taxation. 32, pp. 17-29. https://doi.org/10.1016/j.intaccaudtax.2018.07.001

Audit Tendering in the UK: A Review of Stakeholders’ Views
Allam, A., Ghattas, N., Kotb, A. and Eldaly, M.K. 2017. Audit Tendering in the UK: A Review of Stakeholders’ Views. International Journal of Auditing. 21 (1), pp. 11-23. https://doi.org/10.1111/ijau.12076

Auditing Practice and Education in the Information Age: Challenges & Opportunities
Kotb, A. and Allam, A. 2013. Auditing Practice and Education in the Information Age: Challenges & Opportunities. Saarbrücken LAP LAMBERT Academic Publishing.

Corporate Reporting on the Internet in Australia: An Exploratory Study
Lodhia, S.K., Allam, A. and Lymer, A. 2004. Corporate Reporting on the Internet in Australia: An Exploratory Study. Australian Accounting Review. 14 (34), pp. 64-71. https://doi.org/10.1111/j.1835-2561.2004.tb00242.x

Decent Exposure: Review of the first year of Regulation Fair Disclosure in the USA
Lymer, A. and Allam, A. 2002. Decent Exposure: Review of the first year of Regulation Fair Disclosure in the USA. Financial Management. June, pp. 34-35.

Permalink - https://westminsterresearch.westminster.ac.uk/item/9y712/exploring-auditors-perceptions-of-the-usage-and-importance-of-audit-information-technology


Share this

Usage statistics

122 total views
0 total downloads
These values cover views and downloads from WestminsterResearch and are for the period from September 2nd 2018, when this repository was created.