1. 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

2. Farmer School of Business Overview Valuable research 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 Room for improvement More literature support for case study research (Yin, Eisenhardt) Capability maturity model from software engineering Theoretical development via data analysis

3. 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

4. Farmer School of Business Example Example of incidents, codes, concepts, and category

5. Farmer School of Business Questions?