An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Arinola O. Adebayo
University of South Carolina Aiken

Allen S. Lee
Virginia Commonwealth University

Ruth W. Epps
Virginia Commonwealth University

Abstract: Auditing in an electronic world is different from auditing in a paper-based world. Our purpose in this study is to develop a theory of auditing behavior in the e-business environment. We collect data by interviewing auditors in the field and organize the data into three perspectives held by auditors: the technological, social/organizational, and socio-technical perspectives. Based on the rich details of the three perspectives, we formulate a theory that explains an auditor’s behavior in an e-business environment as resulting from six factors: audit objective, professional orientation, professional standards, professional responsibility, professional reputation, and legal liability. This study refutes the current claim that technology is the sole cause and sole solution of current auditing challenges; it reveals and emphasizes the role played by social and organizational factors in shaping the professional change in auditing instigated by the increased use of e-business technology.

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