Advances in Accounting Behavioral Research, Volume 10 by Arnold

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A descriptive model of consumer information search behavior. Marketing Science, 1(1), 93–121. Murthy, U. , & Groomer, S. M. (2004). A continuous auditing web services model for XMLbased accounting systems. International Journal of Accounting Information Systems, 5(2), 139–164. Nelson, P. (1970). Information and consumer behavior. Journal of Political Economy, 78(2), 311–329. , Benford, T. , & Hunton, J. E. (2003). Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems, 4(1), 27–56.

Which component tasks are more difficult in an electronic system compared to a traditional paper audit workpaper system? With the component task difficulty and frequency ratings as background, this study next investigates the transition to using the electronic work system, and its post-adoption use. As previously noted, research in other business contexts finds that the full benefit of paperless office systems might not be achieved because employees work around systems. , 2005). However, repeated performance of workpaper tasks within the context of an auditor’s normal practice may resolve these problems over time.

1980). Are we ready for continuous process auditing? CA Magazine, 13(September), 68–71. Keller, K. , & Staelin, R. (1987). Effects of quality and quantity of information on decision effectiveness. Journal of Consumer Research, 14(2), 200–213. Klein, N. , & Yadav, M. S. (1989). Context effects on effort and accuracy in choice: An enquiry into adaptive decision making. Journal of Consumer Research, 16(4), 411–421. Koch, S. (1981). Online computer auditing through continuous and intermittent simulation; Harvey.

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