An Examination of Audit Information Technology Use and Perceived Importance

@inproceedings{Janvrin2008AnEO,
  title={An Examination of Audit Information Technology Use and Perceived Importance},
  author={Diane J. Janvrin and James Lloyd Bierstaker and D. Jordan Lowe},
  year={2008}
}
Information technology (IT) use can directly impact audit judgment and ultimately audit effectiveness and efficiency. Although IT has significantly changed the audit process, few studies have examined the perceived importance of IT use across a diverse group of audit firms. Our descriptive study explores audit IT use and its perceived importance across several audit applications. To address regulator concerns about barriers to entry in public accounting and to advance auditing research, we… CONTINUE READING

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