Perceived Determinants of E-Commerce Audit Judgment Expertise
34 Pages
Posted: 3 Oct 2007
University of Windsor - Odette School of Business
North Carolina Agricultural and Technical State University - School of Business & Economics
Bentley University
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, 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
