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

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.

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Year of publication:	2010
Authors:	PATHAK, Jagdish ; LIND, Mary ; ABDOLMOHAMMADI, Mohammad
Published in:	Informatica Economica. - Academia de Studii Economice din Bucureşti, ISSN 1453-1305. - Vol. 14.2010, 1, p. 5-20
Publisher:	Academia de Studii Economice din Bucureşti
Subject:	E-commerce Audit Judgment \| IT Audit \| Structural Equations Modeling

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Source:	RePEc - Research Papers in Economics

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