IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea
As a result of our inattention to the audit process, its antecedents, and its outcomes, the academic literature has lagged behind contemporary auditing practices as the demand for information systems audits has grown. To address this gap, we propose a model of IS audit satisfaction that includes aud...
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| Veröffentlicht in: | Information systems frontiers 2017-06, Vol.19 (3), p.577-591 |
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| container_title | Information systems frontiers |
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| creator | Kim, Sojung Lucia Teo, Thompson S.H. Bhattacherjee, Anol Nam, Kichan |
| description | As a result of our inattention to the audit process, its antecedents, and its outcomes, the academic literature has lagged behind contemporary auditing practices as the demand for information systems audits has grown. To address this gap, we propose a model of IS audit satisfaction that includes auditor expertise (AE) and auditor role clarity (ARC) as antecedent variables that affect audit responsiveness (ARES) and audit reliability (AREL), which in turn affect audit satisfaction. We tested this model using survey data from 203 IS projects in South Korean public sector firms. Our results validate the significance of auditor characteristics (AE and ARC) and audit process variables (ARES and AREL) in shaping audit satisfaction. Implications for research and practice are discussed. |
| doi_str_mv | 10.1007/s10796-015-9612-z |
| format | Article |
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To address this gap, we propose a model of IS audit satisfaction that includes auditor expertise (AE) and auditor role clarity (ARC) as antecedent variables that affect audit responsiveness (ARES) and audit reliability (AREL), which in turn affect audit satisfaction. We tested this model using survey data from 203 IS projects in South Korean public sector firms. Our results validate the significance of auditor characteristics (AE and ARC) and audit process variables (ARES and AREL) in shaping audit satisfaction. Implications for research and practice are discussed.</abstract><cop>New York</cop><pub>Springer US</pub><doi>10.1007/s10796-015-9612-z</doi><tpages>15</tpages></addata></record> |
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| subjects | Auditing Auditors Audits Business and Management Control Information systems IT in Business Management of Computing and Information Systems Operations Research/Decision Theory Process audits Process variables Projects Public sector Structural equation modeling Studies Systems Theory |
| title | IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea |
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