Cloud accounting risks and mitigation strategies: evidence from Australia

Yau-Yeung, Daisy; Yigitbasioglu, Ogan; Green, Peter

doi:10.1080/01559982.2020.1783047

Cited by 45 publications

(52 citation statements)

References 55 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Recently, studies have adopted the TOE framework based on its strengths over the DOI Model (Al Mudawi et al, 2022; Ansary et al, 2020; Basuony et al, 2021; Krieger et al, 2021; Siew et al, 2020; Yau‐Yeung et al, 2020; Zhang et al, 2020). The TOE framework is unique in explaining the broad technological, organizational, and environmental factors of firms (Siew et al, 2020; Venkatesh & Bala, 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana

Awuah

Onumah

Duho

2021

E J Info Sys Dev Countries

View full text Add to dashboard Cite

This study investigates the determinants of adoption of computer‐assisted audit tools and techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn from a sample of 75 private and state‐owned enterprises through questionnaires while the partial least squares structural equation modeling was employed to analyze and test the hypotheses. The findings indicate that albeit CAATT adoption within internal audit units is fairly high, the actual usage in the areas of risk assessment, fraud detection, substantive testing, and analytical procedures are still low. Using the extended technology‐organization‐environment (TOE) framework, results show that CAATT behavioral intention is driven by technological readiness, organizational readiness, and environmental readiness but not personal innovativeness. In addition, CAATT behavioral intention influences CAATT adoption among the internal audit units. The findings provide valuable insights to management, heads of audit units, policymakers, and regulators on ways to improve the adoption and use of CAATT. Firms should invest more in training workshops on big data analytics, hiring more data scientists or data engineers, and equipping internal audit units with the information technology infrastructure. The paper complements prior research by applying a hierarchical component modeling technique to the extended TOE framework to investigate CAATT adoption in internal audits.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana

Awuah

Onumah

Duho

2021

E J Info Sys Dev Countries

View full text Add to dashboard Cite

show abstract

“…In the article by Yau-Yeung et al (2020), the authors consider the issues of implementation and advantages of cloud computing in various contexts in accounting practice in the context of studying the risks of cloud accounting systems and services in Australia.…”

Section: Literature Reviewmentioning

confidence: 99%

“…An additional proof of the presence of indirect nonstandard risks associated with an unstable external environment is the statement about the high rate of change in the business environment, mentioned in Hock-Doepgen et al (2021). In addition, the research results presented in the publications of Babenko et al (2018), Rutkowska-Ziarko and Markowski (2020), Gutsalenko and Marchuk (2020), Yau-Yeung et al (2020), Domnin and Martynenko (2019), Drakeman and Oraiopoulos (2020) and Hartwig and Mathews (2020) are analyzed below.…”

Section: Introductionmentioning

confidence: 99%

Analytical Methods to Assess Financial Capacity in Face of Innovation Projects Risks

Rogulenko

Orlov

Smolyakov

et al. 2021

Risks

View full text Add to dashboard Cite

This paper aims to analyze the most relevant methods to determine the financial capacity of innovation projects and identify potential ways of their improvement. The research helped to propose an alternative methodology to assess the financial capacity of innovation projects by charting an alternative balance with a minimum scope of data (annual balance sheet data, project term). The authors drew a conclusion concerning the critical role of choices on the methods applied to analyze the financial capacity of innovation projects in the context of different scales and terms of project jobs in an analyzed project and the need for the proposed alternative (estimate or expertise-based) assessment of financial capacity as well as the relevant risks associated with the implementation of the new financial capacity assessment system and the overall risks of the innovation project. These specifically concern the choices of the methods of attribution of indirect costs in innovation projects, composition and scope of criteria to distinguish business processes to manage these processes and constituent operations, the form of a matrix of correspondence for a set of costs by the stages of an innovation project (event-based matrix accounting) and the information model of the objective-based methods of managing an innovation project as an object.

show abstract

“…Su incumplimiento da lugar a sanciones significativas con impacto en los estados financieros en caso de multas, litigios y otros (NIA 250 (Revisada), A.2, A.3). Estos riesgos son relevantes en los entornos de CN (Yau-Yeung et al, 2020).…”

Section: Riesgos Legalesunclassified

“…Si bien esta tecnología ha traído beneficios a los usuarios, se generaron nuevos riesgos y se intensificaron otros preexistentes (Yau-Yeung et al, 2020). La bibliografía referida a las nuevas tecnologías en general analiza los factores de riesgos que las organizaciones deben considerar al momento de decidir su implementación.…”

Section: Introductionunclassified

Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros

López

Albanese

2021

AUDITAR

View full text Add to dashboard Cite

En los ultimos años el uso de la Computación en la Nube (CN) ha tenido un fuerte crecimiento en procesos de organizaciones públicas y privadas, con una mayor expansión debido a la implementación de la administración electrónica a causa de la pandemia provocada por el covid-19. Ello ha incrementado la importancia de esta tecnología para el desarrollo de las auditorías financieras, particularmente en la etapa de evaluación de riesgos. El objetivo de este trabajo consiste en analizar los riesgos de la CN vinculados a procesos que deben ser evaluados por los auditores, en la medida en que tienen impacto en la información financiera objeto de su examen. Se pretende identificar aquellos con mayor relevancia, tanto por su probabilidad de ocurrencia como por su potencial impacto. A través del análisis bibliográfico como técnica de recolección de datos, se propone una clasificación y descripcion de diversos factores de riesgo. Del análisis surge que este ambiente de tecnología de información (TI) no necesariamente es mas riesgoso que otros, y que los riesgos mas significativos para el auditor son los relacionados con la seguridad de la información, el control interno y los legales.

show abstract

Cloud accounting risks and mitigation strategies: evidence from Australia

Cited by 45 publications

References 55 publications

Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana

Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana

Analytical Methods to Assess Financial Capacity in Face of Innovation Projects Risks

Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros

Contact Info

Product

Resources

About