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Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale
Jagdish Pathak,
University of Windsor
Amelia Baldwin, University of Alabama Huntsville
ABSTRACT. The e-commerce audit engagement scenario makes audit resource planning (ARP) an activity full of technological complexities. These complexities generally involve both e-commerce technologies and enterprise information integration, putting real pressure on the audit organization’s scarce human and financial resources. However, the success (or effectiveness) of such complex audit resource planning activity is not well understood or easily measured. This paper attempts to develop and diagnostically test measurement scales using classical measurement development framework and contemporary structural equation modeling methods. This study is motivated by prior studies in the conventional (non e-commerce) audit resource planning and audit planning domain published in the accounting and management information systems discipline. The prior studies suggest that audit resource planning in a B2B (business-to-business) e-commerce engagement is a multi dimensional construct consisting of four late
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