Determinants of Information Technology Audit Quality

Tatiana Mazza (), Stefano Azzali () and Lily Brooks ()
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Tatiana Mazza: Università Degli Studi Di Parma
Stefano Azzali: Università Degli Studi Di Parma
Lily Brooks: Washington State University

A chapter in Strengthening Information and Control Systems, 2016, pp 237-258 from Springer

Abstract: Abstract The research aims to measure the Information Technology Controls (ITC) quality and its determinants within the Internal Controls over Financial Reporting. Data are collected from questionnaires and financial reporting of Italian listed companies. The main objective of the research has been investigated using innovative method of evaluation of ITC quality: we used the characteristics of two of the main relevant phases of the audit cycle: ITC scoping and ITC risk assessment. Taking the determinants from previous audit literature and adding the specific variable “Information Technology Auditors”, results show that industry, internationalization and diversification, outsourcing strategy, market capitalization, firm age and corporate governance play a relevant role in determining the efficiency and the efficacy of ITC.

Keywords: Information technology controls; Internal control over financial reporting; Audit quality; Audit cycle (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-26488-2_17

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DOI: 10.1007/978-3-319-26488-2_17

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