Perceived Determinants of E-Commerce Audit Judgment Expertise
34 Pages Posted: 3 Oct 2007
Date Written: May 2007
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
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