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IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea

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Abstract

As a result of our inattention to the audit process, its antecedents, and its outcomes, the academic literature has lagged behind contemporary auditing practices as the demand for information systems audits has grown. To address this gap, we propose a model of IS audit satisfaction that includes auditor expertise (AE) and auditor role clarity (ARC) as antecedent variables that affect audit responsiveness (ARES) and audit reliability (AREL), which in turn affect audit satisfaction. We tested this model using survey data from 203 IS projects in South Korean public sector firms. Our results validate the significance of auditor characteristics (AE and ARC) and audit process variables (ARES and AREL) in shaping audit satisfaction. Implications for research and practice are discussed.

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Acknowledgments

The authors wish to thank Jaque Rim (Executive Principal of National Information Agency) and the researchers at the department of IS Audit in NIA, South Korea, for their cooperation and support.

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Authors and Affiliations

  1. Business Administration Research Institute, Sungshin University, Bomun-ro34 da gil, Sungbuk-gu, Seoul, 136742, South Korea

    Sojung Lucia Kim

  2. Department of Decision Sciences, School of Business, Department of Information Systems, School of Computing, National University of Singapore, Mochtar Riady Building, Biz1 8-75, 15 Kent Ridge Drive, 119245, Singapore

    Thompson S.H. Teo

  3. Information Systems & Decision Sciences, University of South Florida (USF) College of Business, Tampa, FL, 33620-7800, USA

    Anol Bhattacherjee

  4. Department of Marketing and Information Systems, American University of Sharjah, P.O.Box 26666, Sharjah, UAE

    Kichan Nam

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  1. Sojung Lucia Kim
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Correspondence to Kichan Nam.

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Kim, S.L., Teo, T.S., Bhattacherjee, A. et al. IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea. Inf Syst Front 19, 577–591 (2017). https://doi.org/10.1007/s10796-015-9612-z

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