Auditors' Perceptions on Tasks towards Internet Reporting: Egyptian Perspective
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
September 24, 2008
3rd International Conference on Accounting and Management Information Systems (AMIS), Bucharest, June 19-20, 2008
The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions.
The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables.
Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.
Keywords: Auditors' perceptions, audit tasks, auditor behavior, auditor personality type, interet reporting, Egyptian audit firms
JEL Classification: M49, L15, L21, M41, N25, M21, M14working papers series
Date posted: September 26, 2008 ; Last revised: February 15, 2009
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