The objective of this research is to better understand the role that the accounting firm organization plays when auditors make difficult client-acceptance decisions in the midst of conflicting influences—specifically between the professional and commercial ‘‘logics of action’’. The investigation was conducted via a field study at three Big Six firms located in Canada. The main argument that is ...

Increasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability of such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication ...

This thesis analyzes the security of networks built upon the IEEE 802.15.4 standard, specifically in regard to the ability of an attacker to manipulate such networks under real-world conditions. The author presents a set of tools, both hardware and software, that advance the state-of-the-art in reconnaissance and site surveying, intelligent packet generation, and launching of attacks. Specifica...

Business strategy represents the choice of how to compete for competitive advantage (Porter, 1980, Porter, 1985). And Strategic Information Systems (SIS) shape (Rackoff et al., 1985, Wiseman, 1985) and enable (Bensaou and Venkatraman, 1995) that business strategy. SIS has been the focus of a large body of research and anecdotal descriptions (Chan and Huff, 1992, Porter and Millar, 1985, Wiseman...

Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate. In auditing, although wisdom is crucial, it has yet to be defined explicitly. This study discusses the concept of wisdom and proposes a theoretical framework to describe three majo...

The purpose of this paper is to investigate the change in quality of the information environment preand postEnron. We test whether the reputations of all auditors declined as a result of Enron. The impact on the market risk premium is also examined. An information processing model is developed to show that a structural break in information quality can produce a variety of outcomes for the repon...

This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I f...

SUMMARY Audit firms rely on audit teams where memberships are frequently shared, shifted, and dissolved. In practice, this means that many auditors part of multiple engagement for a given period time. This paper examines why when such team (MTMs) may lead to engage in quality-threatening behaviors. We analyze data from survey 202 auditors—ranging assistants partners—working at Dutch firms. Our ...

Auditors and process managers often face a huge amount of financial entries in accounting information systems. For many reasons like auditing the internal control system a process-oriented view would be more helpful to understand how a set of transactions produced financial entries. For this reason we present an algorithm capable to mine financial entries and open items to reconstruct the proce...

We describe a practical auditing approach designed to encourage fairness in peer-to-peer streaming. Auditing is employed to ensure that correct nodes are able to receive streams even in the presence of nodes that do not upload enough data (opportunistic nodes), and scales well when compared to previous solutions that rely on tit-for-tat style of data exchange. Auditing involves two roles: local...