{"id":"https://openalex.org/W1495068875","doi":"https://doi.org/10.1109/cisti.2015.7170440","title":"Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users","display_name":"Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users","publication_year":2015,"publication_date":"2015-06-01","ids":{"openalex":"https://openalex.org/W1495068875","doi":"https://doi.org/10.1109/cisti.2015.7170440","mag":"1495068875"},"language":"en","primary_location":{"id":"doi:10.1109/cisti.2015.7170440","doi":"https://doi.org/10.1109/cisti.2015.7170440","is_oa":false,"landing_page_url":"https://doi.org/10.1109/cisti.2015.7170440","pdf_url":null,"source":{"id":"https://openalex.org/S4363608024","display_name":"Iberian Conference on Information Systems and Technologies (CISTI)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2015 10th Iberian Conference on Information Systems and Technologies (CISTI)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050915580","display_name":"Isabel Pedrosa","orcid":"https://orcid.org/0000-0003-4713-2759","observed_orcids":["https://orcid.org/0000-0003-4713-2759"]},"institutions":[{"id":"https://openalex.org/I293362453","display_name":"Universidade Polit\u00e9cnica de Coimbra","ror":"https://ror.org/01n8x4993","country_code":"PT","type":"education","lineage":["https://openalex.org/I293362453"]},{"id":"https://openalex.org/I4210164588","display_name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra","ror":"https://ror.org/0597jba28","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210164588"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Isabel Pedrosa","raw_affiliation_strings":["Coimbra Business School, IPC e ISTAR-IUL Quinta Agr\u00edcola, Coimbra, Portugal","Coimbra Business School, Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra - IPC, e ISTAR - IUL, Quinta Agr\u00edcola - Coimbra, 3040-316 Coimbra, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Coimbra Business School, IPC e ISTAR-IUL Quinta Agr\u00edcola, Coimbra, Portugal","institution_ids":["https://openalex.org/I293362453"]},{"raw_affiliation_string":"Coimbra Business School, Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra - IPC, e ISTAR - IUL, Quinta Agr\u00edcola - Coimbra, 3040-316 Coimbra, Portugal","institution_ids":["https://openalex.org/I293362453","https://openalex.org/I4210164588"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006235395","display_name":"Carlos Jos\u00e9 de Castro Costa","orcid":"https://orcid.org/0000-0002-1037-0561","observed_orcids":["https://orcid.org/0000-0002-1037-0561"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]},{"id":"https://openalex.org/I4405253299","display_name":"Centro de Investiga\u00e7\u00e3o em Ci\u00eancias da Informa\u00e7\u00e3o Tecnologias e Arquitetura","ror":"https://ror.org/00h79yr28","country_code":"PT","type":"facility","lineage":["https://openalex.org/I110026055","https://openalex.org/I4405253299"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Carlos J. Costa","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL) ISTAR-IUL Av. das For\u00e7as Armadas - Lisboa, Portugal","Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL), ISTAR - IUL, Av. das For\u00e7as Armadas - Lisboa, 1649-026 Lisboa, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL) ISTAR-IUL Av. das For\u00e7as Armadas - Lisboa, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405253299"]},{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL), ISTAR - IUL, Av. das For\u00e7as Armadas - Lisboa, 1649-026 Lisboa, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405253299"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001644823","display_name":"Raul Manuel da Silva Laureano","orcid":"https://orcid.org/0000-0002-7402-1299","observed_orcids":["https://orcid.org/0000-0002-7402-1299"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]},{"id":"https://openalex.org/I4405257716","display_name":"Unidade de Investiga\u00e7\u00e3o em Desenvolvimento Empresarial","ror":"https://ror.org/05kaje043","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Raul M. S. Laureano","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL) UNIDE-IUL Av. das For\u00e7as Armadas - Lisboa, Portugal","Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL), UNIDE - IUL, Av. das For\u00e7as Armadas - Lisboa, 1649-026 Lisboa, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL) UNIDE-IUL Av. das For\u00e7as Armadas - Lisboa, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]},{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE - IUL), UNIDE - IUL, Av. das For\u00e7as Armadas - Lisboa, 1649-026 Lisboa, Portugal","institution_ids":["https://openalex.org/I110026055"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":22.5123,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.99183007,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"55","issue":null,"first_page":"1","last_page":"6"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.49729999899864197,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.49729999899864197,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.23000000417232513,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.09139999747276306,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/statutory-auditors","display_name":"statutory auditors","score":0.9409999847412109},{"id":"https://openalex.org/keywords/spreadsheet-use","display_name":"spreadsheet use","score":0.6349999904632568},{"id":"https://openalex.org/keywords/audit-technology-adoption","display_name":"audit technology adoption","score":0.5389999747276306},{"id":"https://openalex.org/keywords/auditor-training","display_name":"auditor training","score":0.6909999847412109},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8709999918937683},{"id":"https://openalex.org/keywords/benford-s-law","display_name":"Benford's law","score":0.8740000128746033},{"id":"https://openalex.org/keywords/data-mining","display_name":"data mining","score":0.8500000238418579},{"id":"https://openalex.org/keywords/audit-efficiency","display_name":"audit efficiency","score":0.35600000619888306}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8835638761520386},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.6611101031303406},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.65799480676651},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6506428718566895},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.4521581530570984},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.410935640335083},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.32910025119781494},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.26159775257110596},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.16489273309707642},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/cisti.2015.7170440","doi":"https://doi.org/10.1109/cisti.2015.7170440","is_oa":false,"landing_page_url":"https://doi.org/10.1109/cisti.2015.7170440","pdf_url":null,"source":{"id":"https://openalex.org/S4363608024","display_name":"Iberian Conference on Information Systems and Technologies (CISTI)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2015 10th Iberian Conference on Information Systems and Technologies (CISTI)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W96886629","https://openalex.org/W354787991","https://openalex.org/W1582538398","https://openalex.org/W1583232966","https://openalex.org/W1593126386","https://openalex.org/W1980330356","https://openalex.org/W1985363889","https://openalex.org/W1985381170","https://openalex.org/W1999197672","https://openalex.org/W2049043783","https://openalex.org/W2064521595","https://openalex.org/W2066285538","https://openalex.org/W2077969665","https://openalex.org/W2080303676","https://openalex.org/W2122472409","https://openalex.org/W2132145895","https://openalex.org/W2134018651","https://openalex.org/W2141164197","https://openalex.org/W2170259539","https://openalex.org/W2170981235","https://openalex.org/W2283149139","https://openalex.org/W2632595194","https://openalex.org/W6646537121","https://openalex.org/W6739660839"],"related_works":["https://openalex.org/W1579406698","https://openalex.org/W2065537019","https://openalex.org/W2122472409","https://openalex.org/W2965545782","https://openalex.org/W1142886873","https://openalex.org/W4252914676","https://openalex.org/W1985363889","https://openalex.org/W2184323671","https://openalex.org/W2160916606","https://openalex.org/W7006505159"],"abstract_inverted_index":{"Computer-Assisted":[0,27,60],"Audit":[1,28,61],"Tools":[2],"and":[3,24,36,44,72,88,99,128,156],"Techniques'":[4],"use":[5,69,85],"among":[6],"auditors":[7,135],"has":[8],"been":[9,39],"a":[10,119],"research":[11,115],"topic":[12],"on":[13,26,59,73,83],"information":[14],"systems'":[15],"acceptance":[16],"or":[17],"adoption.":[18],"Since":[19],"the":[20,50,74,92,143,167],"late":[21],"70,":[22],"guidelines":[23],"suggestions":[25],"Tools'":[29,62],"use,":[30],"relating":[31],"it":[32],"to":[33,54,117,139,159],"auditors'":[34,57,123],"efficacy":[35],"efficiency,":[37],"have":[38],"published":[40],"by":[41],"professionals,":[42],"academics":[43],"authoritative":[45],"bodies.":[46],"In":[47],"this":[48,108,162],"paper,":[49],"main":[51],"objective":[52],"is":[53],"define":[55],"statutory":[56],"profiles":[58,65,106],"use.":[63],"Those":[64],"emerge":[66],"from":[67],"frequent":[68],"of":[70,112,142],"CAATs":[71],"tasks":[75],"that":[76],"are":[77,86],"being":[78],"done":[79],"with":[80],"CAATs.":[81,113],"Indications":[82],"further":[84],"presented":[87],"discussed.":[89],"To":[90],"achieve":[91],"objective,":[93],"an":[94],"online":[95],"survey":[96],"was":[97],"developed":[98],"110":[100],"complete":[101],"answers":[102],"were":[103],"considered.":[104],"Beyond":[105],"definition,":[107],"paper":[109],"defines":[110],"groups":[111],"This":[114],"contributes":[116],"enlighten":[118],"possible":[120],"gap":[121],"between":[122],"needs,":[124],"available":[125],"training":[126],"programmes":[127],"software":[129],"houses'":[130],"releases:":[131],"despite":[132],"tools'":[133],"potential,":[134],"keep":[136],"using":[137],"spreadsheet":[138],"execute":[140],"most":[141],"work.":[144],"With":[145],"more":[146],"focused":[147],"training,":[148],"based":[149],"on,":[150],"e.g.":[151],"applied":[152],"statistics,":[153],"Data":[154],"mining":[155],"Benford's":[157],"Law":[158],"fraud":[160],"detection,":[161],"scenario":[163],"can":[164],"change":[165],"in":[166],"next":[168],"years.":[169]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
