volume 35, issue 4, P521-547 2020
DOI: 10.1108/maj-05-2019-2277
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Marianne Bradford, Dave Henderson, Ryan J. Baxter, Patricia Navarro

Abstract: Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method. Findings For finan…

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