E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Informatică economică

卷:14

关键词: E-commerce Audit Judgment;    IT Audit;    Structural Equations Modeling;   

DOI  :  

来源: DOAJ

【 摘 要 】

A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

【 授权许可】

Unknown