Perceived Determinants of E-Commerce Audit Judgment Expertise

Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R.; Abdolmohammadi, Mohammad J.

doi:10.2139/ssrn.1018224

Perceived Determinants of E-Commerce Audit Judgment Expertise

34 Pages Posted: 3 Oct 2007

See all articles by Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA

Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA

University of Windsor - Odette School of Business

Mary R. Lind

North Carolina Agricultural and Technical State University - School of Business & Economics

Mohammad J. Abdolmohammadi

Bentley University - Department of Accountancy

Date Written: May 2007

Abstract

A global survey of 203 E-commerce auditors was conducted to investigate the perceived determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

Keywords: E-commerce audit judgment, IT audit, structural equations modeling

JEL Classification: C12, C30, C42, C51, C52, M49, M46

Suggested Citation: Suggested Citation

Pathak Phd, CPA, CGA, CFF, CFE, CISA, Jagdish and Lind, Mary R. and Abdolmohammadi, Mohammad J., Perceived Determinants of E-Commerce Audit Judgment Expertise (May 2007). Available at SSRN: https://ssrn.com/abstract=1018224 or http://dx.doi.org/10.2139/ssrn.1018224