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dc.contributor.authorDowling, C
dc.date.available2014-05-21T22:33:27Z
dc.date.issued2009-05-01
dc.identifierhttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000266285900006&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=d4d813f4571fa7d6246bdc0dfeca3a1c
dc.identifier.citationDowling, C. (2009). Appropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors. ACCOUNTING REVIEW, 84 (3), pp.771-810. https://doi.org/10.2308/accr.2009.84.3.771.
dc.identifier.issn0001-4826
dc.identifier.urihttp://hdl.handle.net/11343/29111
dc.descriptionC1 - Refereed Journal Article
dc.description.abstractABSTRACT: I use Adaptive Structuration Theory (DeSanctis and Poole 1994) and the Theory of Planned Behavior (Ajzen 1991) to model the factors influencing whether auditors use audit support systems appropriately. Understanding the factors that influence appropriate use is important for audit firms to achieve efficient and effective audits from deploying audit support systems. Using a unique data set obtained from 569 auditors, I provide evidence that intention to use the system appropriately and external control increase appropriate use. I find that audit support system restrictiveness and the effectiveness of the audit review process are antecedents of external control. Team and firm consensus on appropriation are antecedents of perceived normative pressure, which, along with an auditor's attitude and self-efficacy, influence an auditor's intention to use the system appropriately. The model is relatively stable across different audit support system designs, but differences are evident across the audit team hierarchy.
dc.languageEnglish
dc.publisherAMER ACCOUNTING ASSOC
dc.subjectAccounting
dc.subjectAuditing and Accountability
dc.titleAppropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors
dc.typeJournal Article
dc.identifier.doi10.2308/accr.2009.84.3.771
melbourne.peerreviewPeer Reviewed
melbourne.affiliationThe University of Melbourne
melbourne.affiliation.departmentAccounting
melbourne.source.titleAccounting Review
melbourne.source.volume84
melbourne.source.issue3
melbourne.source.pages771-810
melbourne.publicationid135061
melbourne.elementsid316506
melbourne.contributor.authorDOWLING, CARLIN
melbourne.internal.ingestnoteAbstract bulk upload (2017-07-20)
dc.identifier.eissn1558-7967
melbourne.accessrightsThis item is currently not available from this repository


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