Journal article
An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment
Contemporary accounting research, v 24(4), p1
01 Dec 2007
Abstract
In complex accounting information system (AIS) environments, auditor planning judgements are affected by the quality of work supplied by both computer assurance specialists (CAS) and auditors. Prior research has indicated that there are concerns about CAS competence in practice and the profession has acknowledged that auditors need to expand their expertise in the AIS domain. In this study, we investigate the effects of CAS competence and auditor AIS expertise on auditor planning judgements in a complex AIS environment. We find both CAS competence and auditor AIS expertise significantly affected auditor risk assessments. More important, auditors' AIS expertise levels moderated their ability to effectively incorporate CAS evidence into their planned substantive testing. Specifically, when CAS competence was low, auditors with higher AIS expertise effectively expanded the scope of their audit testing beyond the scope set by auditors with lower AIS expertise. The effect of AIS expertise diminished when auditors received evidence from a highly competent CAS. A mediation analysis indicates the ability to identify potential AIS-specific risks as a mechanism behind the moderating effect of auditor AIS expertise. Our results suggest auditors' AIS expertise can play a significant role in complex AIS settings and in their ability to compensate for CAS competence deficiencies. [PUBLICATION ABSTRACT]
Metrics
Details
- Title
- An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment
- Creators
- Joseph Brazel - North Carolina State UniversityChristpher Agoglia - Drexel University
- Publication Details
- Contemporary accounting research, v 24(4), p1
- Publisher
- Canadian Academic Accounting Association
- Number of pages
- 26
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Bennett S. LeBow College of Business
- Web of Science ID
- WOS:000251807600001
- Scopus ID
- 2-s2.0-37549065530
- Other Identifier
- 991014632714204721
InCites Highlights
Data related to this publication, from InCites Benchmarking & Analytics tool:
- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business, Finance