Farmer School of Business Discussion of The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis Douglas Havelka Farmer.

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Farmer School of Business Discussion of The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis Douglas Havelka Farmer.

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Presentation transcript:

Farmer School of Business Discussion of The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis Douglas Havelka Farmer School of Business Miami University

Farmer School of Business 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 organizations 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

Farmer School of Business 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

Farmer School of Business Data Analysis Constant comparative analysis based on Grounded Theory approach (others are available). 1.Theoretical sampling, gathering the data 2.Open coding, identify incidents as atomic unit of analysis 3.Theoretical coding, concept emergence, incidents as indicators of concepts – common themes or semantic notion, category as higher level abstraction 4.Selective coding: delimiting the theory, identify core categories, relationships are proposed 5.Achieve saturation: Substantiation through literature or further data collection and testing

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

Farmer School of Business Some additional comments Clarify the purpose 1.Examine the status, evaluate development, assess use 2.How CA being implemented 3.Perceived usefulness, EOU, and cost/benefit of CA 4.Identify barriers and drivers of CA adoption 5.Understand current state of the art 6.Experience and motivations of firms 7.Understand factors that shaped acceptance 8.Provide perspective … development of metric for adoption 9.Where in the product life cycle CA is 10.Type of CA being used today

Farmer School of Business Why TAM? not used in analysis/results Clarify what you consider CA to be: Concept Technology Practice Methodology Product

Farmer School of Business 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

Farmer School of Business 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

Farmer School of Business Does your results support the AMM? Or not? In conclusion factors not previously discussed Management support and employee knowledge? SOX compliance

Farmer School of Business 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)

Farmer School of Business Good Work!