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E-business audit: advisory jurisdiction or occupational invasion?

journal contribution
posted on 2023-07-26, 12:53 authored by Amr Kotb, Clare Roberts, Suki Sian
This study sets out to examine the impact of technological change on the external audit function of e-businesses and, specifically, the professionals involved in executing it. Utilising semi-structured interviews combined with a questionnaire survey, this paper explores the possible implications of developments in e-business audit for financial auditors as a professional group. The findings suggest that the traditional authority enjoyed by external financial auditors is being, and will be, increasingly challenged by IT audit specialists. The role of the professional bodies, responsible for the education and training of financial audit professionals, in particular, is highlighted as key to the outcome if they are to fend off challenges in this growing arena and retain jurisdictional control.

History

Refereed

  • Yes

Volume

23

Issue number

6

Page range

468-482

Publication title

Critical Perspectives on Accounting

ISSN

1045-2354

Publisher

Elsevier

Language

  • other

Legacy posted date

2012-12-04

Legacy Faculty/School/Department

ARCHIVED Lord Ashcroft International Business School (until September 2018)

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