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| Author: | Curtis, M.B. Viator, R.E. |
| Title: | An investigation of multidimensional knowledge structure and computer auditor performance |
| Journal: | Auditing: A Journal of Practice and Theory
2000 : FALL, VOL. 19:2, p. 83-103 |
| Index terms: | COMPUTER AUDITS INTERNAL CONTROL KNOWLEDGE MULTIDIMENSIONAL SCALING PERFORMANCE APPRAISAL |
| Language: | eng |
| Abstract: | This study assesses the internal control knowledge structure dimensions and antecedents, as well as the relationship between structure and performace, for a set of computer auditors. The study extends prior research in two ways. First, in an effort to investigate the impact of multiple knowledge structures on auditor performance, a multidimensional model is employed through the use of mutlidimensional scaling (MDS). Second, a more complete understanding of the influence of experience and education on auditor performance is gained through investigating the role of knowledge structure as a mediator. |
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