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

Jagdish Pathak (), Mary Lind () and Mohammad Abdolmohammadi ()

Informatica Economica, 2010, vol. 14, issue 1, 5-20

Abstract: 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.

Keywords: E-commerce Audit Judgment; IT Audit; Structural Equations Modeling (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:aes:infoec:v:14:y:2010:i:1:p:5-20

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