The effect of auditor IT expertise on internal controls

@article{Haislip2016TheEO,
  title={The effect of auditor IT expertise on internal controls},
  author={Jacob Z. Haislip and Gary F. Peters and Vernon J. Richardson},
  journal={Int. J. Accounting Inf. Systems},
  year={2016},
  volume={20},
  pages={1-15}
}
Material weaknesses in internal controls related to information technology (IT) represent unique threats to organizations. Utilizing the external auditor as an example of an externally observable governance mechanism, we investigate if firms with revealed IT internal control deficiencies employ a strategy of disassociation with their current auditor. Our tests show that prior evidence of disassociation strategies hold in both IT and non-IT contexts. Of particular focus to our study, we document… CONTINUE READING

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