IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea

被引：0
|
作者：
Sojung Lucia Kim
Thompson S.H. Teo
Anol Bhattacherjee
Kichan Nam
机构：
[1] Sungshin University,Business Administration Research Institute
[2] National University of Singapore,Department of Decision Sciences, School of Business, Department of Information Systems, School of Computing
[3] University of South Florida (USF) College of Business,Information Systems & Decision Sciences
[4] American University of Sharjah,Department of Marketing and Information Systems
来源：
Information Systems Frontiers | 2017年 / 19卷
关键词：
IS audit; Audit satisfaction; Auditor characteristics; Audit process; Field survey; Structural equation modeling; South Korea;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
As a result of our inattention to the audit process, its antecedents, and its outcomes, the academic literature has lagged behind contemporary auditing practices as the demand for information systems audits has grown. To address this gap, we propose a model of IS audit satisfaction that includes auditor expertise (AE) and auditor role clarity (ARC) as antecedent variables that affect audit responsiveness (ARES) and audit reliability (AREL), which in turn affect audit satisfaction. We tested this model using survey data from 203 IS projects in South Korean public sector firms. Our results validate the significance of auditor characteristics (AE and ARC) and audit process variables (ARES and AREL) in shaping audit satisfaction. Implications for research and practice are discussed.
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页码：577 / 591
页数：14
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