메뉴 건너뛰기




Volumn 17, Issue 1, 2009, Pages 106-119

The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit fees

Author keywords

Auditing; Auditor's fees; Information systems; Internal control

Indexed keywords


EID: 84993104373     PISSN: 18347649     EISSN: 17589037     Source Type: Journal    
DOI: 10.1108/18347640910967753     Document Type: Article
Times cited : (61)

References (24)
  • 1
    • 33745759332 scopus 로고    scopus 로고
    • Continuous monitoring of business process controls: a pilot implementation of a continuous auditing system at Siemens
    • Alles, M., Brennan, G., Kogan, A. and Vasarhelyi, M.A. (2006), “Continuous monitoring of business process controls: a pilot implementation of a continuous auditing system at Siemens”, International Journal of Accounting Information Systems, Vol. 7 No. 2, pp. 137-61.
    • (2006) International Journal of Accounting Information Systems , vol.7 , Issue.2 , pp. 137-161
    • Alles, M.1    Brennan, G.2    Kogan, A.3    Vasarhelyi, M.A.4
  • 4
    • 84889573875 scopus 로고    scopus 로고
    • SEC and PCAOB roundtable discussion on implementation of internal control reporting provisions: year two
    • Ernst & Young (2006), “SEC and PCAOB roundtable discussion on implementation of internal control reporting provisions: year two”, Emerging Trends in Internal Controls, May, pp. 1-12.
    • (2006) Emerging Trends in Internal Controls , pp. 1-12
  • 5
    • 33645731949 scopus 로고    scopus 로고
    • Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency
    • Francis, J.R. and Wang, D. (2005), “Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency”, Auditing: A Journal of Practice & Theory, Supplement, pp. 145-60.
    • (2005) Auditing: A Journal of Practice & Theory , pp. 145-160
    • Francis, J.R.1    Wang, D.2
  • 6
    • 3142655341 scopus 로고    scopus 로고
    • Audit fees, nonaudit fees, and auditor reporting on stressed companies
    • Geiger, M.A. and Rama, D. (2003), “Audit fees, nonaudit fees, and auditor reporting on stressed companies”, Auditing: A Journal of Practice & Theory, Vol. 22 No. 2, pp. 53-69.
    • (2003) Auditing: A Journal of Practice & Theory , vol.22 , Issue.2 , pp. 53-69
    • Geiger, M.A.1    Rama, D.2
  • 7
    • 0344899914 scopus 로고    scopus 로고
    • Sharing information on computer systems: an economic analysis
    • Gordon, L.A., Loeb, M.P. and Lucyshyn, W. (2003), “Sharing information on computer systems: an economic analysis”, Journal of Accounting & Public Policy, Vol. 22 No. 6, pp. 461-85.
    • (2003) Journal of Accounting & Public Policy , vol.22 , Issue.6 , pp. 461-485
    • Gordon, L.A.1    Loeb, M.P.2    Lucyshyn, W.3
  • 8
    • 33748910435 scopus 로고    scopus 로고
    • The impact of the Sarbanes-Oxley act on the corporate disclosures of information security activities
    • Gordon, L.A., Loeb, M.P., Lucyshyn, W. and Sohail, T. (2006), “The impact of the Sarbanes-Oxley act on the corporate disclosures of information security activities”, Journal of Accounting & Public Policy, Vol. 25 No. 5, pp. 503-30.
    • (2006) Journal of Accounting & Public Policy , vol.25 , Issue.5 , pp. 503-530
    • Gordon, L.A.1    Loeb, M.P.2    Lucyshyn, W.3    Sohail, T.4
  • 9
    • 84992951869 scopus 로고    scopus 로고
    • Audit fees and internal control problems disclosed under the Sarbanes-Oxley act
    • working paper, Bentley College, Waltham, MA.
    • Hoitash, R., Hoitash, U. and Bedard, J. (2006), “Audit fees and internal control problems disclosed under the Sarbanes-Oxley act”, working paper, Bentley College, Waltham, MA.
    • (2006)
    • Hoitash, R.1    Hoitash, U.2    Bedard, J.3
  • 10
    • 21744433629 scopus 로고    scopus 로고
    • Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems?
    • Hunton, J.E., Wright, A.M. and Wright, S. (2004), “Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems?”, Journal of Information Systems, Vol. 18 No. 2, pp. 7-28.
    • (2004) Journal of Information Systems , vol.18 , Issue.2 , pp. 7-28
    • Hunton, J.E.1    Wright, A.M.2    Wright, S.3
  • 11
    • 2642518118 scopus 로고    scopus 로고
    • Auditor independence, non-audit services, and restatements: was the u.s. government right?
    • Kinney, W.R., Palmrose, Z-V. and Scholz, S. (2004), “Auditor independence, non-audit services, and restatements: was the u.s. government right?”, Journal of Accounting Research, Vol. 42 No. 3, pp. 561-88.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 561-588
    • Kinney, W.R.1    Palmrose, Z.-V.2    Scholz, S.3
  • 12
    • 84993098776 scopus 로고    scopus 로고
    • Section 404, year three: ready for it?
    • May 10
    • Leone, M. (2006), “Section 404, year three: ready for it?”, CFO.com, May 10.
    • (2006) CFO.com
    • Leone, M.1
  • 13
    • 84993087499 scopus 로고    scopus 로고
    • Inherent risk and control risk assessments: evidence on the effect of pervasive and specific risk factors
    • Messier, W.F. and Austen, L.A. (2004), “Inherent risk and control risk assessments: evidence on the effect of pervasive and specific risk factors”, Auditing: A Journal of Practice & Theory, Vol. 19 No. 2, pp. 119-32.
    • (2004) Auditing: A Journal of Practice & Theory , vol.19 , Issue.2 , pp. 119-132
    • Messier, W.F.1    Austen, L.A.2
  • 14
    • 79952978199 scopus 로고    scopus 로고
    • Integrity driven performance
    • available at:
    • PricewaterhouseCoopers (2004), “Integrity driven performance”, available at: www.pwcglobal.com/images/gx/eng/about/svcs/grms/PwC_GRC_WP.pdf.
    • (2004)
  • 15
    • 84993087450 scopus 로고    scopus 로고
    • Staff questions and answers on Auditing Standard No. 2 – Internal Control
    • available at:
    • Public Company Accounting Oversight Board (2005), “Staff questions and answers on Auditing Standard No. 2 – Internal Control”, available at: www.pcaob.org.
    • (2005)
  • 16
    • 33845791499 scopus 로고    scopus 로고
    • SOX section 404 material weakness disclosures and audit fees
    • Raghunandan, K. and Rama, D. (2006), “SOX section 404 material weakness disclosures and audit fees”, Auditing: A Journal of Practice & Theory, Vol. 25 No. 1, pp. 99-114.
    • (2006) Auditing: A Journal of Practice & Theory , vol.25 , Issue.1 , pp. 99-114
    • Raghunandan, K.1    Rama, D.2
  • 17
    • 2642561237 scopus 로고    scopus 로고
    • Initial evidence on the association between nonaudit fees and restated financial statements
    • Raghunandan, K., Read, W.J. and Whisenant, J.S. (2003), “Initial evidence on the association between nonaudit fees and restated financial statements”, Accounting Horizons, Vol. 17 No. 3, pp. 223-34.
    • (2003) Accounting Horizons , vol.17 , Issue.3 , pp. 223-234
    • Raghunandan, K.1    Read, W.J.2    Whisenant, J.S.3
  • 18
    • 33751558096 scopus 로고    scopus 로고
    • Resignations by the big 4 and the market for audit services
    • Rama, D.V. and Read, W.J. (2006), “Resignations by the big 4 and the market for audit services”, Accounting Horizons, Vol. 20 No. 2, pp. 97-109.
    • (2006) Accounting Horizons , vol.20 , Issue.2 , pp. 97-109
    • Rama, D.V.1    Read, W.J.2
  • 19
    • 0002868431 scopus 로고
    • The pricing of audit services: theory and evidence
    • Simunic, D.A. (1980), “The pricing of audit services: theory and evidence”, Journal of Accounting Research, Vol. 22 No. 3, pp. 161-90.
    • (1980) Journal of Accounting Research , vol.22 , Issue.3 , pp. 161-190
    • Simunic, D.A.1
  • 20
    • 0034148384 scopus 로고    scopus 로고
    • The changing face of accounting and the driving force of advanced information technologies
    • Sutton, S.G. (2000), “The changing face of accounting and the driving force of advanced information technologies”, International Journal of Accounting Information Systems, Vol. 1 No. 1, pp. 1-8.
    • (2000) International Journal of Accounting Information Systems , vol.1 , Issue.1 , pp. 1-8
    • Sutton, S.G.1
  • 21
    • 70449719381 scopus 로고    scopus 로고
    • Research opportunities in information technology and internal auditing
    • Weidenmier, M.L. and Ramamoorti, S. (2006), “Research opportunities in information technology and internal auditing”, Journal of Information Systems, Vol. 20 No. 1, pp. 205-19.
    • (2006) Journal of Information Systems , vol.20 , Issue.1 , pp. 205-219
    • Weidenmier, M.L.1    Ramamoorti, S.2
  • 23
    • 84993023832 scopus 로고    scopus 로고
    • ISACF, Rolling Meadows, IL.
    • COBIT Steering Committee and IT Governance Institute (2005), COBIT, 4th ed., ISACF, Rolling Meadows, IL.
    • (2005) COBIT, 4th ed.
  • 24
    • 17144374457 scopus 로고    scopus 로고
    • Impact of litigation risk on audit pricing: A review of the economics and the evidence
    • Simunic, D.A. and Stein, M.T. (1996), “Impact of litigation risk on audit pricing: A review of the economics and the evidence”, Auditing: A Journal of Practice & Theory, Vol. 15, pp. 119-34.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , pp. 119-134
    • Simunic, D.A.1    Stein, M.T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.