تاثیر تکنولوژی اطلاعات مشتری بر قیمت گذاری حسابرسی
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تاثیر تکنولوژی اطلاعات مشتری بر قیمت گذاری حسابرسی

عنوان فارسی مقاله: تاثیر تکنولوژی اطلاعات مشتری بر قیمت گذاری حسابرسی
عنوان انگلیسی مقاله: The impact of client information technology capability on audit pricing
مجله/کنفرانس: مجله بین المللی سیستم های اطلاعات حسابداری – International Journal of Accounting Information Systems
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: قیمت گذاری حسابرسی، توانایی فناوری اطلاعات، هزینه های حسابرسی
کلمات کلیدی انگلیسی: Audit pricing, IT capability, Audit fees
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2018.03.002
دانشگاه: Kent State University – United States
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 2.645 در سال 2018
شاخص H_index: 44 در سال 2019
شاخص SJR: 0.478 در سال 2018
شناسه ISSN: 1467-0895
شاخص Quartile (چارک): Q2 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 17
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E8180
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Theoretical background and hypothesis development


3- Data and methods


4- Results


5- Summary, limitations, and conclusion


Appendix A. Variable definitions


Appendix B. Sample distribution by two-digit SIC code


References

نمونه متن انگلیسی مقاله

Abstract


This paper explores the question: “How does a client's information technology (IT) capability influence audit pricing?” Company data for the years 2004 through 2012 are employed. Firms appearing on the InformationWeek 500 (IW500) annual list of U.S. organizations with superior IT functions serve as a proxy for companies with superior IT capability. Our findings suggest that companies with superior IT capabilities incur higher levels of audit fees. In addition, as client size increases, the audit fees of firms with advanced IT capabilities increase at a greater rate than firms without such capabilities. These findings contrast with prior research by Chen et al. (2014) that found in the immediate post-Sarbanes-Oxley Act (SOX) period for the years 2004 through 2007, client IT capability reduced audit fee increases. In addition, we replicate the Chen et al. (2014) results and find that IT capability did not influence audit fee increases during the subsequent recession and recovery periods. Further, superior capability clients see smaller audit fee increases when exogenous shocks such as SOX regulations occur. These results suggest a revised interpretation of Chen et al. (2014) may be warranted. This study contributes to the literature by providing a more complete picture of how a client's IT capability affects audit fees.


Introduction


Accounting and information technology (IT) have become inexorably intertwined. Clients and auditors alike seek to leverage “big data” and advanced analytics throughout their operations (PWC, 2015). Accounting information systems are embedded within complex enterprise resource planning (ERP) software. Also, the Securities and Exchange Commission (SEC) requires listed companies to file their financial statements via eXtensible Business Reporting Language (XBRL) (U.S. SEC, 2017). Big 4 audit firms are responding by expanding their IT auditing and consulting practices (Hermanson, 2009). These changes create technological complexities and risk while simultaneously enabling enhanced analytics and controls. As a construct, IT capability reflects a company's capacity to marshal investments in people, processes and technologies in order to improve business performance (Dehning et al., 2003). Companies with advanced IT capabilities select the investments that best support their strategy from a myriad of potential IT expenditures. Having selected these IT priorities, they can successfully execute related projects and deploy new technologies within their organizations. There is, therefore, reason to believe that increased IT capability may allow for either a more cost-effective audit – stronger controls and internal information systems that support the auditor – or a more expensive audit – increased difficulties involved with auditing more advanced and complex IT systems. 

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