#3116. The impact of the input level of information system audit on the audit quality: Korean evidence

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Management Information Systems;
Information Systems and Management;
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
1050 $940 $820 $700 $
Contract №3116.1 Contract №3116.2 Contract №3116.3 Contract №3116.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
The article studies the influence of the level of input data of the IS audit on the quality of the audit. The results show that IS audit hours and IS auditor staff had a statistically significant negative correlation when assessed with the volume of discretionary accruals using the model of Kothari et al. (20XX) and positive correlation with C_Score.
Keywords:
Audit quality; IS audit; IS audit hours; IS audit personnel; IS auditors

Contacts :
0