2.50
Hdl Handle:
http://hdl.handle.net/10540/254476
Title:
E-business audit: advisory jurisdiction or occupational invasion?
Authors:
Kotb, Amr; Roberts, Clare; Sian, S.
Affiliation:
Anglia Ruskin University; Cairo University, Egypt; University of Aberdeen Business School; Queen Mary, University of London
Reference:
Kotb, A., Roberts, C. and Sian, S., 2012. E-business audit: advisory jurisdiction or occupational invasion? Critical Perspectives on Accounting, 23(6), pp.468-482.
Publisher:
Elsevier
Journal:
Critical Perspectives on Accounting
Issue Date:
Sep-2012
URI:
http://hdl.handle.net/10540/254476
DOI:
10.1016/j.cpa.2012.03.003
Additional Links:
http://linkinghub.elsevier.com/retrieve/pii/S1045235412000664; http://www.sciencedirect.com/science/article/pii/S1045235412000664
Abstract:
This study sets out to examine the impact of technological change on the external audit function of e-businesses and, specifically, the professionals involved in executing it. Utilising semi-structured interviews combined with a questionnaire survey, this paper explores the possible implications of developments in e-business audit for financial auditors as a professional group. The findings suggest that the traditional authority enjoyed by external financial auditors is being, and will be, increasingly challenged by IT audit specialists. The role of the professional bodies, responsible for the education and training of financial audit professionals, in particular, is highlighted as key to the outcome if they are to fend off challenges in this growing arena and retain jurisdictional control.
Type:
Article
Language:
en
Keywords:
accountability; critical review; accounting firms; information technology; audit
ISSN:
1045-2354

Full metadata record

DC FieldValue Language
dc.contributor.authorKotb, Amren_GB
dc.contributor.authorRoberts, Clareen_GB
dc.contributor.authorSian, S.en_GB
dc.date.accessioned2012-12-04T10:52:01Z-
dc.date.available2012-12-04T10:52:01Z-
dc.date.issued2012-09-
dc.identifier.citationKotb, A., Roberts, C. and Sian, S., 2012. E-business audit: advisory jurisdiction or occupational invasion? Critical Perspectives on Accounting, 23(6), pp.468-482.en_GB
dc.identifier.issn1045-2354-
dc.identifier.doi10.1016/j.cpa.2012.03.003-
dc.identifier.urihttp://hdl.handle.net/10540/254476-
dc.description.abstractThis study sets out to examine the impact of technological change on the external audit function of e-businesses and, specifically, the professionals involved in executing it. Utilising semi-structured interviews combined with a questionnaire survey, this paper explores the possible implications of developments in e-business audit for financial auditors as a professional group. The findings suggest that the traditional authority enjoyed by external financial auditors is being, and will be, increasingly challenged by IT audit specialists. The role of the professional bodies, responsible for the education and training of financial audit professionals, in particular, is highlighted as key to the outcome if they are to fend off challenges in this growing arena and retain jurisdictional control.en_GB
dc.language.isoenen
dc.publisherElsevieren_GB
dc.relation.urlhttp://linkinghub.elsevier.com/retrieve/pii/S1045235412000664en_GB
dc.relation.urlhttp://www.sciencedirect.com/science/article/pii/S1045235412000664en_GB
dc.rightsArchived with thanks to Critical Perspectives on Accountingen_GB
dc.subjectaccountabilityen_GB
dc.subjectcritical reviewen_GB
dc.subjectaccounting firmsen_GB
dc.subjectinformation technologyen_GB
dc.subjectauditen_GB
dc.titleE-business audit: advisory jurisdiction or occupational invasion?en
dc.typeArticleen
dc.contributor.departmentAnglia Ruskin Universityen_GB
dc.contributor.departmentCairo University, Egypten_GB
dc.contributor.departmentUniversity of Aberdeen Business Schoolen_GB
dc.contributor.departmentQueen Mary, University of Londonen_GB
dc.identifier.journalCritical Perspectives on Accountingen_GB
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