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Douglas Havelka Farmer School of Business Miami University

Discussion of The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis. Douglas Havelka Farmer School of Business Miami University. Overview. Valuable and Important Topic Constant pressure to improve audit effectiveness and efficiency

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Douglas Havelka Farmer School of Business Miami University

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  1. Discussion ofThe Acceptance and Adoption ofContinuous Auditing by Internal Auditors:A Micro Analysis Douglas Havelka Farmer School of Business Miami University

  2. Overview • Valuable and Important Topic • Constant pressure to improve audit effectiveness and efficiency • Identify potential constructs/concepts that may be used to determine the “stage” of an organization’s CA efforts • These could be used to move organizations to higher levels of maturity • Evidence of level of CA adoption in practice • Both academic and practitioner support for importance • 2006 PWC survey 80% have or plan to use • 50% have

  3. Room for improvement • More literature support for case study research (Yin, Eisenhardt) • More fully develop the audit maturity model (explain) • Theoretical development via data analysis

  4. Data Analysis Constant comparative analysis based on Grounded Theory approach (others are available). • Theoretical sampling, gathering the data • Open coding, identify “incidents” as atomic unit of analysis • Theoretical coding, concept emergence, incidents as indicators of concepts – common themes or semantic notion, category as higher level abstraction • Selective coding: delimiting the theory, identify core categories, relationships are proposed • Achieve saturation: Substantiation through literature or further data collection and testing

  5. Example • Example of incidents, codes, concepts, and category • Note: transcription questions not the same as those presented in the APP.

  6. Some additional comments • Clarify the purpose • Examine the status, evaluate development, assess use • How CA being implemented • Perceived usefulness, EOU, and cost/benefit of CA • Identify barriers and drivers of CA adoption • Understand current state of the art • Experience and motivations of firms • Understand factors that shaped acceptance • Provide perspective … development of metric for adoption • Where in the product life cycle CA is • Type of CA being used today

  7. Why TAM? • not used in analysis/results • Clarify what you consider CA to be: • Concept • Technology • Practice • Methodology • Product

  8. Describe and explain the Audit Maturity Model more fully • Is this your conception? • Better define the selection criteria for firms and participants • What is a “leading global business”? • This definitely impacts your results

  9. Need some explanation of the “data” analysis • Currently no description at all • Some non-parametric statistics possible • Explain how the results were obtained • How was each issued identified? • The presentation can be better organized

  10. Does your results support the AMM? Or not? • In conclusion factors not previously discussed • Management support and employee knowledge? • SOX compliance

  11. Evidence of adoption at all firms, but not maturity • So, does not necessarily discount the industry surveys • Very rich set of data • Even more value can be achieved • (manuscript needs cleaning)

  12. Good Work!

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