|
Does Advanced Information Technology Expertise Moderate the Auditors’ E-Commerce Audit Judgment Capability? A Perception-based Structural Equation Analysis
Jagdish Pathak,
University of Windsor
Mary Robinson Lind, North Carolina A & T State University
ABSTRACT. In the E-Commerce audit context the hypothesized factors contributing to audit judgment capability are addressed using partial least squares modeling. While higher levels of information technology (ITE) training are recommended in the scholarly and professional accounting literature, there is a dearth of empirical research to support this recommendation. This study using the perceptions of E-Commerce auditors validated with a latent construct partial least squares model showing the factors leading to E-Commerce audit judgment capability (CAJ). These two predictive factors are rooted in the accounting and information technology (IT) literatures: expertise in auditing of accounting systems (IAE) and technical expertise in Information Technologies (ITE). The results suggest that ITE plays a significant and positive role in CAJ and moderates the impact of IAE on CAJ. The results show the need for higher training levels in advanced IT methods and tools for auditors in order to achieve suc
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|