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Additional info for Advances in Accounting Behavioral Research, Volume 10
Keller, K. , & Staelin, R. (1987). Effects of quality and quantity of information on decision effectiveness. Journal of Consumer Research, 14(2), 200–213. Klein, N. , & Yadav, M. S. (1989). Context effects on effort and accuracy in choice: An enquiry into adaptive decision making. Journal of Consumer Research, 16(4), 411–421. Koch, S. (1981). Online computer auditing through continuous and intermittent simulation; Harvey. MIS Quarterly, 5(1), 29–41. , Sudit, E. , & Vasarhelyi, M. A. (1999). Continuous online auditing: A program of research.
As previously noted, research in other business contexts ﬁnds that the full beneﬁt of paperless ofﬁce systems might not be achieved because employees work around systems. , 2005). However, repeated performance of workpaper tasks within the context of an auditor’s normal practice may resolve these problems over time. , Kim & Malhotra, 2005), H1 proposes that users’ difﬁculty perceptions are inversely associated with system experience, and H2 proposes that work-around behaviors also decline as experience with the system is gained.
8). 7%). 11 42 JEAN C. BEDARD ET AL.
Advances in Accounting Behavioral Research, Volume 10 by Arnold