Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale

Authors:
Jagdish Pathak;Amelia Baldwin
Affiliations:
University of Windsor, Windsor, ON, Canada;University of Alabama, Huntsville, AL, USA
Venue:
Information Systems Management
Year:
2008

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Abstract

The e-commerce audit engagement scenario makes audit resource planning (ARP) an activity full of technological complexities. These complexities generally involve both e-commerce technologies and enterprise information integration, putting real pressure on the audit organization's scarce human and financial resources. However, the success (or effectiveness) of such complex audit resource planning activity is not well understood or easily measured. This paper attempts to develop and diagnostically test measurement scales using classical measurement development framework and contemporary structural equation modeling methods. This study is motivated by prior studies in the conventional (non e-commerce) audit resource planning, and audit-planning domain published in the accounting and management information systems discipline. The prior studies suggest that audit resource planning in a B2B (business-to-business) e-commerce engagement is a multi dimensional construct consisting of four latent dimensions. The four latent dimensions of ARP success are reflected through several manifest variables obtained from various relevant studies. The results confirm that audit resource planning success is operationalizable as a measurement scale with the four dimensions. The results of the study are tools for benchmarking future efforts by audit organizations. Accounting scholars can also use this study as a base for operationalizing audit resource planning success as a key dependent variable in future research.