期刊论文详细信息
Informatică economică | 卷:14 |
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? | |
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