The research aims to measure the Information Technology Controls (ITC) quality and its determinants within the Internal Controls over Financial Reporting. Data are collected from questionnaires and financial reporting of Italian listed companies. The main objective of the research has been investigated using innovative method of evaluation of ITC quality: we used the characteristics of two of the main relevant phases of the audit cycle: ITC scoping and ITC risk assessment. Taking the determinants from previous audit literature and adding the specific variable “Information Technology Auditors”, results show that industry, internationalization and diversification, outsourcing strategy, market capitalization, firm age and corporate governance play a relevant role in determining the efficiency and the efficacy of ITC.
Determinants of Information Technology Audit Quality / Mazza, Tatiana; Azzali, Stefano; Brooks, Lily. - 14(2016), pp. 237-258. [10.1007/978-3-319-26488-2]
Determinants of Information Technology Audit Quality
MAZZA, Tatiana;AZZALI, Stefano;
2016
Abstract
The research aims to measure the Information Technology Controls (ITC) quality and its determinants within the Internal Controls over Financial Reporting. Data are collected from questionnaires and financial reporting of Italian listed companies. The main objective of the research has been investigated using innovative method of evaluation of ITC quality: we used the characteristics of two of the main relevant phases of the audit cycle: ITC scoping and ITC risk assessment. Taking the determinants from previous audit literature and adding the specific variable “Information Technology Auditors”, results show that industry, internationalization and diversification, outsourcing strategy, market capitalization, firm age and corporate governance play a relevant role in determining the efficiency and the efficacy of ITC.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
