Abstract
Information Technology (IT) is changing the working environment and working process of clients and auditors. High-quality IT can enhance data accuracy, completeness and security, and automate data collection procedures. These attributes are important to auditors as their work highly relies on the quality of data. Using data from 2005 to 2013, this study provides empirical evidence showing that high-quality IT significantly enhances audit quality and reduces audit efforts. This study contributes to the stream of literature on IT quality and audit efficiency and can help managers understand how IT investments improve their data quality and audit quality.
Published Version
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