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E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Informatica Economica, Vol. 14, No. 1, 2010

25 Pages Posted: 10 Feb 2010  

Jagdish Pathak

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

Date Written: January 1, 2010

Abstract

A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential 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: M4, M40, M41, M49

Suggested Citation

Pathak, Jagdish and Lind, Mary R. and Abdolmohammadi, Mohammad J., E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? (January 1, 2010). Informatica Economica, Vol. 14, No. 1, 2010. Available at SSRN: https://ssrn.com/abstract=1550406

Jagdish Pathak (Contact Author)

University of Windsor - Odette School of Business ( email )

401 Sunset
Windsor N9B 3P4, Ontario
Canada
519-253-3000 ext. 3131 (Phone)
519-973-7073 (Fax)

HOME PAGE: http://www.jagdishpathak.com

Mary R. Lind

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

Merrick Hall
Greensboro, NC 27411
United States
336-334-7189 ext. 40 (Phone)
336-334-7093 (Fax)

Mohammad J. Abdolmohammadi

Bentley University ( email )

175 Forest Street
279 Adamian Academic Center
Waltham, MA 02452
United States
781-891-2976 (Phone)

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