Auditor Detected Misstatements and the Effect of Information Technology

@inproceedings{Messier2004AuditorDM,
  title={Auditor Detected Misstatements and the Effect of Information Technology},
  author={William F. Messier and Aasmund Eilifsen and Lizabeth Anne Austen},
  year={2004}
}
This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that were gathered in 1988. In the intervening period, there have been significant changes in IT, possibly altering the error generation and detection process. Two research questions related to detected misstatements and the effect of IT are examined. The six largest public… CONTINUE READING
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The effect of auditor IT expertise on internal controls

  • Int. J. Accounting Inf. Systems
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