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http://hdl.handle.net/1942/42986
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DC Field | Value | Language |
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dc.contributor.author | HOSSEINPOUR, Marzie | - |
dc.contributor.author | JANS, Mieke | - |
dc.date.accessioned | 2024-05-22T12:00:31Z | - |
dc.date.available | 2024-05-22T12:00:31Z | - |
dc.date.issued | 2024 | - |
dc.date.submitted | 2024-05-15T09:35:15Z | - |
dc.identifier.citation | JOURNAL OF INFORMATION SYSTEMS, 38 (1) , p. 67 -89 | - |
dc.identifier.uri | http://hdl.handle.net/1942/42986 | - |
dc.description.abstract | In addressing control deficiencies, auditors increasingly rely on data analytics. Despite the need to align information presentation with auditors' cognitive structures, scant scholarly attention is given to how auditors internally categorize process deviations. This study investigates experienced auditors' categorization of 62 deviations, revealing three primary categories: missing, reordered, and duplicated activities. These insights inform the development of active-learning algorithms, aligning with auditors' knowledge structures to mitigate redundant processing risks. Blindly adopting process management research outcomes, however, poses a risk to auditing quality, impacting both effectiveness and efficiency in risk assessment and control testing. This research highlights the importance of validating and aligning deviation categories with auditors' nuanced interpretations to enhance audit tools' efficacy. | - |
dc.language.iso | en | - |
dc.publisher | AMER ACCOUNTING ASSOC | - |
dc.rights | Copyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. | - |
dc.subject.other | auditing | - |
dc.subject.other | process deviations | - |
dc.subject.other | process mining | - |
dc.subject.other | deviation categories | - |
dc.title | Auditors' Categorization of Process Deviations | - |
dc.type | Journal Contribution | - |
dc.identifier.epage | 89 | - |
dc.identifier.issue | 1 | - |
dc.identifier.spage | 67 | - |
dc.identifier.volume | 38 | - |
local.format.pages | 23 | - |
local.bibliographicCitation.jcat | A1 | - |
dc.description.notes | Hosseinpour, M (corresponding author), Hasselt Univ, Fac Business Econ, Diepenbeek, Belgium. | - |
local.publisher.place | 9009 Town Center Parkway, Lakewood Ranch, FL, UNITED STATES | - |
local.type.refereed | Refereed | - |
local.type.specified | Article | - |
dc.identifier.doi | 10.2308/ISYS-2023-051 | - |
dc.identifier.isi | 001193784500002 | - |
dc.contributor.orcid | Jans, Mieke/0000-0002-9171-2403 | - |
local.provider.type | wosris | - |
local.description.affiliation | [Hosseinpour, Marzie; Jans, Mieke] Hasselt Univ, Fac Business Econ, Diepenbeek, Belgium. | - |
local.description.affiliation | [Jans, Mieke] Maastricht Univ, Sch Business & Econ, Accounting & Informat Management Dept, Maastricht, Netherlands. | - |
local.uhasselt.international | yes | - |
item.fulltext | With Fulltext | - |
item.accessRights | Embargoed Access | - |
item.contributor | HOSSEINPOUR, Marzie | - |
item.contributor | JANS, Mieke | - |
item.fullcitation | HOSSEINPOUR, Marzie & JANS, Mieke (2024) Auditors' Categorization of Process Deviations. In: JOURNAL OF INFORMATION SYSTEMS, 38 (1) , p. 67 -89. | - |
item.embargoEndDate | 2025-03-01 | - |
crisitem.journal.issn | 0888-7985 | - |
crisitem.journal.eissn | 1558-7959 | - |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
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untitled.pdf Restricted Access | Published version | 800.7 kB | Adobe PDF | View/Open Request a copy |
xx.pdf Until 2025-03-01 | Peer-reviewed author version | 485.83 kB | Adobe PDF | View/Open Request a copy |
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