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- W2247802669 abstract "The rapid adoption of e-business technology has led to the disappearance of paper documents. Auditors now receive electronic information from their clients instead of the traditional paper-based information. Current auditing literature acknowledges that auditors have concerns about the competency and sufficiency of electronic information. Hence, this study endeavors to develop a theory of auditing behavior in the e-business environment by exploring those factors that may influence the assessment of electronic evidence as “sufficient competent evidential matter.” The recommended solutions, presented in the literature, to alleviate the auditing concerns are technology-focused solutions. While the technology-focused solutions may address some of the concerns, they are inadequate because e-business technology does not function independently of the humans who interact with it. Therefore, the consideration of certain social, behavioral and contextual factors in seeking resolution to the auditing concerns is essential. This study seeks to answer the question of what factors influence auditors' concerns regarding evidential matter in the e-business environment, as well as the questions of how and why these factors exert influence in the ways that they do. A grounded theory research design is utilized to collect and evaluate research data to formulate a theory of auditing behavior. Three types of auditing behavior emerge from the data; these behaviors are consistent with the technological imperative, social/organizational imperative and socio-technical imperative schools of thought. The study identifies six factors that influence auditors' behavior toward electronic information as sufficient, competent evidential matter. Consequently, the study theorizes that the auditor's behavior toward electronic information as audit evidential matter is influenced by his or her perceived risk associated with the institutional factors of audit objective, professional orientation (training), professional standards, professional responsibility, professional reputation, and legal liability." @default.
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- W2247802669 date "2004-01-01" @default.
- W2247802669 modified "2023-09-23" @default.
- W2247802669 title "Developing a theory of auditing behavior in the electronic business environment" @default.
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