IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea

Sojung Lucia Kim (), Thompson S.H. Teo (), Anol Bhattacherjee () and Kichan Nam ()
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Sojung Lucia Kim: Sungshin University
Thompson S.H. Teo: National University of Singapore
Anol Bhattacherjee: University of South Florida (USF) College of Business
Kichan Nam: American University of Sharjah

Information Systems Frontiers, 2017, vol. 19, issue 3, No 11, 577-591

Abstract: Abstract 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.

Keywords: IS audit; Audit satisfaction; Auditor characteristics; Audit process; Field survey; Structural equation modeling; South Korea (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10796-015-9612-z

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