Hyo-Jeong Kim, Michael Mannino, and Robert J. Nieschwietz
International Journal of Accounting Information Systems, Vol. 10, Issue 4, pp. 214-228
Although various information technologies have been studied using the technology acceptance model (TAM), the study of acceptance of specific technology features for professional groups employing information technologies such as internal auditors (IA) has been limited. To address this gap, we extended the TAM for technology acceptance among IA professionals and tested the model using a sample of internal auditors provided by the Institute of Internal Auditors (IIA). System usage, perceived usefulness, and perceived ease of use were tested with technology features and complexity. Through the comparison of TAM variables, we found that technology features were accepted by internal auditors in different ways. The basic features such as database queries, ratio analysis, and audit sampling were more accepted by internal auditors while the advanced features such as digital analysis, regression/ANOVA, and classification are less accepted by internal auditors. As feature complexity increases, perceived ease of use decreased so that system usage decreased. Through the path analysis between TAM variables, the results indicated that path magnitudes were significantly changed by technology features and complexity. Perceived usefulness had more influence on feature acceptance when basic features were used, and perceived ease of use had more impact on feature acceptance when advanced features were used.
Colbert, Gary, Murray, Dennis, and Nieschwietz, Robert
Journal of Risk Research Vol. 12, Issue 2, p. 199-208
Previous research has examined the extent to which decisions made in binary choice situations are consistent with expected value. Li (2003) reports that decisions in multiple-play gambles are well explained by expected value, while single-play gambles are not consistent with expected value. The present study extends previous work by examining the use of expected value in the pricing of gambles. The results show that subjects’ pricing decisions are much more consistent with expected value in multiple-play situations than in single-play situations, particularly when the subjects are provided with a simple decision aid (i.e. a very brief description of expected value and the calculated amount of the expected value). Additionally, substantially fewer subjects in our study made decisions consistent with expected value than in Li’s (2003) study, suggesting that binary choice studies may overstate the extent of expected value usage.
Colbert, Gary, Murray, Dennis, and Nieschwietz, Robert
Journal of Applied Business Research Vol. 24, Issue 4, p. 113-124
Recent archival studies have examined the association between auditor independence and non-audit services. The results of these studies suggest that fees for non-audit services are not associated with indicators of auditor independence in fact whereas these fees are associated with financial statement users’ perceptions of auditor independence (i.e., independence in appearance). The present study attempts to reconcile these conflicting findings by using a behavioral research methodology that provides greater control over the independent variables and measures more directly financial statement users’ perceptions. Our results indicate that fees for financial information systems development services do not affect perceptions of auditor independence, whereas, fees for tax services adversely affect perceptions of independence. Overall, the results provide mixed support for the recent Securities and Exchange Commission policy changes on auditor independence.
Nieschwietz, R. and Woolley, D.
Academy of Accounting and Financial Studies Journal Volume 13, Number 3
The Sarbanes-Oxley Act of 2002 (SOX) included many components designed to increase auditor independence. Despite these intentions, research finds that many of the included provisions may not have influenced independence as intended. As recent studies focused primarily on independence in fact, not independence in appearance, we surmise that SOX influences the perception of independence. We also suspect that perceptions of users will vary with respect to various aspects of audit quality.
University of Colorado Denver Business School