The effect of training on auditors' acceptance of an electronic work system

Bedard, Jean C.; Jackson, Cynthia; Ettredge, Michael; Johnstone, Karla M.

doi:10.1016/j.accinf.2003.05.001

Cited by 76 publications

(67 citation statements)

References 46 publications

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“…Technology overload due to perceived lack of knowledge mediates the relationship between perceived ease of use and intention to use according to Pennington et al 31 Training has been shown to increase the acceptance of technology by improving a person's computer self-efficacy. 32 Comparison with the literature According to Venkatesh et al, 33 gender, age and experience affect the outcomes of several predictors to technology use. That study confirmed the importance of acknowledging the impact of those variables on seniors' decision to use internet-based PHRs.…”

Section: Implications Of the Findingsmentioning

confidence: 99%

“…In another study, the usefulness of the technology rather than ease of use heavily affected user acceptance. 34 From these reports 31,32,34 it is clear that individual values, needs and perspectives affect usefulness and acceptance. In the current study, believing that internetbased PHRs were useful correlated positively with the idea that PHRs were compatible with their current healthcare needs and that using an internet-based PHR would give them the health outcomes they sought.…”

Section: Implications Of the Findingsmentioning

confidence: 99%

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An exploratory study of the personal health records adoption model in the older adult with chronic illness

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Effken

2013

Journal of Innovation in Health Informatics

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Background Despite international efforts moving toward integrated care using health information technologies and the potential of electronic PHRs to help us better coordinate patient-centered care, PHR adoption in the United States remains low among patients who have been offered free access to them from private-sector companies. If older adult stand to benefit from the use of PHRs for its usefulness in self-managing chronic illness, why have they not been more readily adopted? Since the chronically ill older adult has unique circumstances that impact their decision to participate in self-directed care, a theoretical framework to help understand factors that influence the adoption of PHRs is important. Here we describe the results of an exploratory study that provided an initial test of such a framework. Methods The study used a descriptive survey methodology with 38 older adults. The survey questionnaire asked about the personal barriers and facilitators associated with personal health record adoption and included items measuring each of the PHRAM's four interacting factors (environmental factors, personal factors, technology factors, and

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Section: Implications Of the Findingsmentioning

confidence: 99%

Section: Implications Of the Findingsmentioning

confidence: 99%

An exploratory study of the personal health records adoption model in the older adult with chronic illness

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Effken

2013

Journal of Innovation in Health Informatics

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“…Theuri and Gunn (1998) According to Coetzee and du Bruyn (2003:28) "…the basic (computer) knowledge of students is increasing as a result of increased computer accessibility, the need for Information Systems Auditing subject-related computer training still exists". Davies (2000) expands on this and stated that: "In the workplace auditors also need to be familiar with accounting systems… auditing involves auditing through the computer and not merely around the computer and for this reason it is important for students to have the opportunity to audit data and draw conclusions…" Bedard et al (2003) found that with training, auditors could accept an electronic work system and increase ease of use. Training is also fundamental in the learning of IT tools.…”

Section: Education and Trainingmentioning

confidence: 99%

An Information Systems Auditor’s Profile

Carroll

Merwe

2007

Proceedings of the Ninth International Conference on Enterprise Information Systems

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The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing.As IS auditing is dependent on Information Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions.The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in performing an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perform an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above.

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“…10, No. 7; stated that audit quality is higher among Big 4, other factors still need to be considered such as size of audit firm (Al-Ajmi, 2009;Adeyemi & Fagbemi, 2010), audit specialization (Almutairi, 2013), auditor reputation (Piot, 2001;Makni et al, 2012), auditor experience (Johnstone & Bedard, 2004), and ICT used in audit procedures (Bedard, Jackson, Ettredge, & Johnstone, 2003). Boone et al (2010) suggested that litigation costs and reputation loss are the two primary drivers for audit quality.…”

Section: Measurement Of Audit Qualitymentioning

confidence: 99%

Conceptual Relationship between Corporate Governance and Audit Quality in Shari’ah Compliant Companies Listed on Bursa Malaysia

Kasim¹,

Hashim²,

Salman³

2016

MAS

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The issue of corporate governance has been a focus among researchers after the 1997/98 financial crisis. Many countries have implemented codes and guidelines of corporate governance to promote effective boards overseeing the operations of companies. In the case of Shari'ah compliant companies, boards still play a significant role and are responsible to ensure Shari'ah compliance. This paper reemphasises the conceptual relation between corporate governance mechanisms and audit quality. The corporate governance mechanisms are measured by board size, CEO duality, independent directors, financial experts on the audit committee, and the existence of an internal Shari'ah committee. There are numerous methods to measure audit quality including using audit fee and auditor reputation as proxies. The findings are mixed. This means that there is no consistent relationship between good corporate governance mechanisms and audit quality.

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The effect of training on auditors' acceptance of an electronic work system

Cited by 76 publications

References 46 publications

An exploratory study of the personal health records adoption model in the older adult with chronic illness

An exploratory study of the personal health records adoption model in the older adult with chronic illness

An Information Systems Auditor’s Profile

Conceptual Relationship between Corporate Governance and Audit Quality in Shari’ah Compliant Companies Listed on Bursa Malaysia

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