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The Effects of IT Capabilities on Auditor Performance
Fang - Chun Liu,
Rutgers University
Chin S. Ou, National Chung Cheng University
Miklos A. Vasarhelyi, Rutgers University
Meng T. Wu, National Chung Cheng University
ABSTRACT. With the development of increasing complex business environment, organizations utilize information technology (IT) systems to computerize business processes and provide real time information of business operations. In order to provide qualified audit quality, auditors need IT knowledge and skills to conduct audit practice more effectively and efficiently. Accordingly, this study examines the relationship between auditor work capability, especially examining the effects of IT skills of auditors, and three levels of auditor performance. Our results show that auditor work capabilities, including business knowledge, IT skills, work attitudes, and professional capabilities, have positively impacts on auditor performance. The results of this study have important implications for both practitioners and researchers.
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