A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior


  • Accepted by Steve Salterio. We sincerely thank the senior management and auditors from the Big 4 audit firm who provided their valuable time. We are grateful for the thoughtful comments provided by Steve Salterio, two anonymous reviewers, Donna Bobek Schmitt, Maia Farkas (discussant), Yee Shih Phua, Tammie Rech Schaefer (discussant), Steve Sutton, Greg Trompeter, Graeme Wines (discussant), participants at AFAANZ 2011, ANCAAR 2010, the American Accounting Association Information Systems Section Mid Year Meeting 2011, the American Accounting Association Audit Section Mid Year Meeting 2011, and seminar participants at Deakin University and the University of Central Florida. Funding from a University of Melbourne research grant is gratefully acknowledged.