Affiliation:
1. University of Saskatchewan
Abstract
ABSTRACTBoulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.
Publisher
American Accounting Association
Reference61 articles.
1. Aiello, R. 2022. RCMP has been using spyware tools for years and in more cases than previously reported, MPs told. CTV News (August 8). https://www.ctvnews.ca/politics/rcmp-has-been-using-spyware-tools-for-years-and-in-more-cases-than-previously-reported-mps-told-1.6018467
2. The impact of self-efficacy on accountants’ behavioral intention to adopt and use accounting information systems;Alamin;Journal of Information Systems,2020
3. Auditing in times of social distancing: The effect of COVID-19 on auditing quality;Albitar;International Journal of Accounting & Information Management,2021
4. Is trust important in technology adoption? A policy capturing approach;Bahmanziari;Journal of Computer Information Systems,2003
5. Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies;Boland;Auditing: A Journal of Practice & Theory,2019