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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 SianThis 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.
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Refereed
- Yes
Volume
23Issue number
6Page range
468-482Publication title
Critical Perspectives on AccountingISSN
1045-2354External DOI
Publisher
ElsevierLanguage
- other
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Legacy posted date
2012-12-04Legacy Faculty/School/Department
ARCHIVED Lord Ashcroft International Business School (until September 2018)Usage metrics
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