Staff View: An Examination of Audit Information Technology Use and Perceived Importance.

An Examination of Audit Information Technology Use and Perceived Importance.

Bibliographic Details
Main Authors:	Janvrin, Diane., Bierstaker, James., Lowe, D. Jordan.
Format:	Villanova Faculty Authorship
Language:	English
Published:	2008
Online Access:	http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174839

Main Authors:

Janvrin, Diane., Bierstaker, James., Lowe, D. Jordan.

Format:

Villanova Faculty Authorship

Language:

English

Published:

2008

Online Access:

http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174839

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spelling	An Examination of Audit Information Technology Use and Perceived Importance. Janvrin, Diane. Bierstaker, James. Lowe, D. Jordan. 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 examine whether audit IT use and perceived importance of IT varies by firm size. A field-based questionnaire was used to collect data from 181 auditors representing Big 4, national, regional, and local firms. Our results indicate that auditors extensively use a variety of audit applications including analytical procedures, audit report writing, electronic work papers, Internet search tools, and sampling. Auditors perceive several applications as important (e.g., fraud review), but use them infrequently. In addition, IT specialists use is infrequent, even by auditors who examine clients with complex IT. Finally, findings suggest that audit IT use and perceived importance vary by firm size. These results describe audit IT use, but do not allow us to infer causality. 2008 Villanova Faculty Authorship vudl:174839 Accounting Horizons 22(1), March 2008, 1-20. en
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dc.creator_txt_mv	Janvrin, Diane. Bierstaker, James. Lowe, D. Jordan.
dc.description_txt_mv	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 examine whether audit IT use and perceived importance of IT varies by firm size. A field-based questionnaire was used to collect data from 181 auditors representing Big 4, national, regional, and local firms. Our results indicate that auditors extensively use a variety of audit applications including analytical procedures, audit report writing, electronic work papers, Internet search tools, and sampling. Auditors perceive several applications as important (e.g., fraud review), but use them infrequently. In addition, IT specialists use is infrequent, even by auditors who examine clients with complex IT. Finally, findings suggest that audit IT use and perceived importance vary by firm size. These results describe audit IT use, but do not allow us to infer causality.
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author	Janvrin, Diane. Bierstaker, James. Lowe, D. Jordan.
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An Examination of Audit Information Technology Use and Perceived Importance.
Janvrin, Diane.
Bierstaker, James.
Lowe, D. Jordan.
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 examine whether audit IT use and perceived importance of IT varies by firm size. A field-based questionnaire was used to collect data from 181 auditors representing Big 4, national, regional, and local firms. Our results indicate that auditors extensively use a variety of audit applications including analytical procedures, audit report writing, electronic work papers, Internet search tools, and sampling. Auditors perceive several applications as important (e.g., fraud review), but use them infrequently. In addition, IT specialists use is infrequent, even by auditors who examine clients with complex IT. Finally, findings suggest that audit IT use and perceived importance vary by firm size. These results describe audit IT use, but do not allow us to infer causality.
2008
Villanova Faculty Authorship
vudl:174839
Accounting Horizons 22(1), March 2008, 1-20.
en

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An Examination of Audit Information Technology Use and Perceived Importance.

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Janvrin, Diane.
Bierstaker, James.
Lowe, D. Jordan.

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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 examine whether audit IT use and perceived importance of IT varies by firm size. A field-based questionnaire was used to collect data from 181 auditors representing Big 4, national, regional, and local firms. Our results indicate that auditors extensively use a variety of audit applications including analytical procedures, audit report writing, electronic work papers, Internet search tools, and sampling. Auditors perceive several applications as important (e.g., fraud review), but use them infrequently. In addition, IT specialists use is infrequent, even by auditors who examine clients with complex IT. Finally, findings suggest that audit IT use and perceived importance vary by firm size. These results describe audit IT use, but do not allow us to infer causality.

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Bierstaker, James.
Lowe, D. Jordan.

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Bierstaker, James.
Lowe, D. Jordan.
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An Examination of Audit Information Technology Use and Perceived Importance.

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