Advances in Accounting Behavioral Research, Volume 10 by Arnold

By Arnold

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Results show that reviewers find the electronic system more difficult to use than preparers. While the mean difficulty ratings of component tasks are generally low, some tasks are rated more difficult than others. Particularly, higher difficulty ratings are observed in tasks involving ‘‘navigating’’ around the electronic system, consistent with the findings of Bible et al. (2005). These tasks include ensuring that workpapers are updated for adjusting journal entries, and tracing amounts from financial statements to lead sheets, among others.

M. (2004). A continuous auditing web services model for XMLbased accounting systems. International Journal of Accounting Information Systems, 5(2), 139–164. Nelson, P. (1970). Information and consumer behavior. Journal of Political Economy, 78(2), 311–329. , Benford, T. , & Hunton, J. E. (2003). Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems, 4(1), 27–56. Payne, J. , Bettman, J. , & Johnson, E. J. (1988). Adaptive strategy selection in decision making.

2003). Black box logging and tertiary monitoring of continuous assurance systems. Information Systems Control Journal, 1, 37–39. Alles, M. , & Vasarhelyi, M. A. (2004). Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems, 5(2), 183–202. American Institute of Certified Public Accountants (AICPA) & Canadian Institute of Chartered Accountants (CICA) Study Group. (1999). Continuous auditing. New York, NY: AICPA and CICA.

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