| Author: | Fischer, M. J. |
| Title: | "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study |
| Journal: | Accounting, Organizations and Society
1996 : FEB/APR, VOL. 21:2/3, p. 219-242 |
| Index terms: | AUDITING TECHNOLOGICAL CHANGE FIELD RESEARCH |
| Language: | eng |
| Abstract: | The development of new audit technologies has been the focus of a great deal of attention by both auditing academics and CPA firm administrators during the past decade. Many resources have been devoted to the development and scientific validation of sophisticated new technologies with the anticipation that increased audit "efficiency", as well as improved "effectiveness" and inter-auditor judgment "consensus", would result. The primary focus of these efforts, and the related publications, have been on the technologies themselves , in the apparent belief that qualities such as "efficiency" exist objectively in the technologies. |
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