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Title: The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education
Author: Kotb, Amr M.
ISNI:       0000 0004 2674 223X
Awarding Body: University of Aberdeen
Current Institution: University of Aberdeen
Date of Award: 2008
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This study sets out to critically examine the potential consequences of e-business for auditing practice and the profession aiming to: (i) investigate the impact of e-business on the technical aspects of financial auditing; (ii) explore the potential consequences of e-business for the auditing profession; and (iii) examine the response of British academia to e-business changes.  To deepen understanding of these possible changes, the technical and social concept of auditing, problematisation, the sociology of professions, and hybridisation are used to inform the theoretical framework underpinning this study.  First, sixteen semi-structured interviews were conducted with a sample of academics, audit practitioners, and IT professionals.  The study also carried out a content analysis of three modules within undergraduate accounting degree curricula in British universities.  The preceding two empirical stages provided the confidence that the questionnaire, the main stage of the empirical study, would address the most important issues. Findings make three main contributions.  First, the research demonstrates the potential electronic transformation of financial audit practice.  In particular, the audit process has begun to evolve in order to reflect the technological changes and developments taking place in the way that entities perform business.  Indeed, the significant technical impact of e-business on the traditional financial audit model is the need to perform technical audit work on a real-time basis using continuous auditing techniques rather than the traditional annual audit approach.  Secondly, the research predicts the possible jurisdictional dispute between financial auditors and IT auditors over e-business audit services.  In an e-business audit environment, IT specialised roles are increasingly becoming common, growing in importance and driving the need the need for IT knowledge and skills, which have not traditionally been part of financial auditors’ education and training. Thus, e-business might lead to challenges to the traditional role of financial auditors in favour of IT auditors, which might in turn put financial auditors at risk of ‘deprofessionalisation’ within the e-business audit marketplace.  Finally, the research shows that British universities are somewhat ‘under-achieving’ with respect to the e-business education provided to accounting undergraduates.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Electronic commerce ; Accounting