{"id":"https://openalex.org/W2040156812","doi":"https://doi.org/10.1080/10580530802151186","title":"Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale","display_name":"Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale","publication_year":2008,"publication_date":"2008-07-03","ids":{"openalex":"https://openalex.org/W2040156812","doi":"https://doi.org/10.1080/10580530802151186","mag":"2040156812"},"language":"en","primary_location":{"id":"doi:10.1080/10580530802151186","is_oa":false,"landing_page_url":"https://doi.org/10.1080/10580530802151186","pdf_url":null,"source":{"id":"https://openalex.org/S124504522","display_name":"Information Systems Management","issn_l":"1058-0530","issn":["1058-0530","1934-8703"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Systems Management","raw_type":"journal-article"},"type":"article","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/A5109379271","display_name":"Jagdish Pathak","orcid":null},"institutions":[{"id":"https://openalex.org/I74413500","display_name":"University of Windsor","ror":"https://ror.org/01gw3d370","country_code":"CA","type":"education","lineage":["https://openalex.org/I74413500"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Jagdish Pathak","raw_affiliation_strings":["University of Windsor , Windsor, ON, Canada","University of Windsor, windsor, ON, Canada"],"affiliations":[{"raw_affiliation_string":"University of Windsor , Windsor, ON, Canada","institution_ids":["https://openalex.org/I74413500"]},{"raw_affiliation_string":"University of Windsor, windsor, ON, Canada","institution_ids":["https://openalex.org/I74413500"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019580416","display_name":"Amelia A. Baldwin","orcid":"https://orcid.org/0000-0003-2883-0228"},"institutions":[{"id":"https://openalex.org/I82495205","display_name":"University of Alabama in Huntsville","ror":"https://ror.org/02zsxwr40","country_code":"US","type":"education","lineage":["https://openalex.org/I82495205"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Amelia Baldwin","raw_affiliation_strings":["University of Alabama , Huntsville, AL, USA","University of Alabama, Huntsville AL, USA"],"affiliations":[{"raw_affiliation_string":"University of Alabama , Huntsville, AL, USA","institution_ids":["https://openalex.org/I82495205"]},{"raw_affiliation_string":"University of Alabama, Huntsville AL, USA","institution_ids":["https://openalex.org/I82495205"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5109379271"],"corresponding_institution_ids":["https://openalex.org/I74413500"],"apc_list":null,"apc_paid":null,"fwci":1.68432586,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.89738168,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"25","issue":"3","first_page":"230","last_page":"243"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9969000220298767,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9969000220298767,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9926999807357788,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9800000190734863,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6645677089691162},{"id":"https://openalex.org/keywords/operationalization","display_name":"Operationalization","score":0.6444315910339355},{"id":"https://openalex.org/keywords/benchmarking","display_name":"Benchmarking","score":0.6029922962188721},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.5433060526847839},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"Enterprise resource planning","score":0.5153784155845642},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5067983269691467},{"id":"https://openalex.org/keywords/audit-plan","display_name":"Audit plan","score":0.475172221660614},{"id":"https://openalex.org/keywords/information-technology-audit","display_name":"Information technology audit","score":0.45616278052330017},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.4308960437774658},{"id":"https://openalex.org/keywords/scale","display_name":"Scale (ratio)","score":0.4223652780056},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.4143497943878174},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4112223982810974},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3679713308811188},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.2591853141784668},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.21391534805297852}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6645677089691162},{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.6444315910339355},{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.6029922962188721},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5433060526847839},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.5153784155845642},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5067983269691467},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.475172221660614},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.45616278052330017},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4308960437774658},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.4223652780056},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4143497943878174},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4112223982810974},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3679713308811188},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2591853141784668},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21391534805297852},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/10580530802151186","is_oa":false,"landing_page_url":"https://doi.org/10.1080/10580530802151186","pdf_url":null,"source":{"id":"https://openalex.org/S124504522","display_name":"Information Systems Management","issn_l":"1058-0530","issn":["1058-0530","1934-8703"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Systems Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.5699999928474426,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":46,"referenced_works":["https://openalex.org/W312212258","https://openalex.org/W1524121127","https://openalex.org/W1540876835","https://openalex.org/W1894147963","https://openalex.org/W1973612723","https://openalex.org/W1985511919","https://openalex.org/W1987258130","https://openalex.org/W1990986698","https://openalex.org/W1991623719","https://openalex.org/W1998448698","https://openalex.org/W1998574397","https://openalex.org/W2003486551","https://openalex.org/W2027067325","https://openalex.org/W2035406065","https://openalex.org/W2040780635","https://openalex.org/W2045033074","https://openalex.org/W2052420991","https://openalex.org/W2055711610","https://openalex.org/W2057012437","https://openalex.org/W2058599614","https://openalex.org/W2059334100","https://openalex.org/W2059961961","https://openalex.org/W2076068667","https://openalex.org/W2081016106","https://openalex.org/W2083112775","https://openalex.org/W2096048269","https://openalex.org/W2100408980","https://openalex.org/W2128663886","https://openalex.org/W2131994649","https://openalex.org/W2134010247","https://openalex.org/W2142227436","https://openalex.org/W2148996765","https://openalex.org/W2163988453","https://openalex.org/W2402389583","https://openalex.org/W2495001861","https://openalex.org/W3015634246","https://openalex.org/W3121251918","https://openalex.org/W3121415281","https://openalex.org/W3122431121","https://openalex.org/W3123625482","https://openalex.org/W3124078714","https://openalex.org/W3131028818","https://openalex.org/W4234607614","https://openalex.org/W4285719527","https://openalex.org/W4298091299","https://openalex.org/W4299927410"],"related_works":["https://openalex.org/W158136844","https://openalex.org/W4312395088","https://openalex.org/W2892390222","https://openalex.org/W1966891751","https://openalex.org/W1509920715","https://openalex.org/W142052173","https://openalex.org/W1879895764","https://openalex.org/W3125313676","https://openalex.org/W2375888810","https://openalex.org/W4251999031"],"abstract_inverted_index":{"Abstract":[0,1],"The":[2,108,132,150,168],"e-commerce":[3,23,120,307,390,431],"audit":[4,8,34,49,93,113,154,180,194,281,302,432,437],"engagement":[5,121],"scenario":[6],"makes":[7],"resource":[9,50,94,114,155,195,210],"planning":[10,51,115,156,196],"(ARP)":[11],"an":[12,331],"activity":[13,52],"full":[14],"of":[15,46,128,136,170,218,231,258,279,291,301,323,326,337,351,371,389,399,406,420,450],"technological":[16],"complexities.":[17],"These":[18,410],"complexities":[19],"generally":[20],"involve":[21],"both":[22],"technologies":[24],"and":[25,38,65,75,96,103,233,246,249,261,283,289,297,303,348,435,442],"enterprise":[26],"information":[27,105,344],"integration,":[28],"putting":[29],"real":[30],"pressure":[31],"on":[32],"the":[33,42,89,101,165,171,255,273,320,324,327,343,346,349,366,372,381,387,402,418],"organization's":[35],"scarce":[36],"human":[37],"financial":[39],"resources.":[40],"However,":[41],"success":[43,138,157,197],"(or":[44],"effectiveness)":[45],"such":[47],"complex":[48],"is":[53,83,122,158],"not":[54],"well":[55],"understood":[56],"or":[57,334,360],"easily":[58],"measured.":[59],"This":[60,81,214,362],"paper":[61],"attempts":[62],"to":[63,354],"develop":[64],"diagnostically":[66],"test":[67],"measurement":[68,72,162],"scales":[69,376],"using":[70],"classical":[71],"development":[73],"framework":[74],"contemporary":[76],"structural":[77],"equation":[78],"modeling":[79],"methods.":[80],"study":[82,172,188],"motivated":[84],"by":[85,179],"prior":[86,109],"studies":[87,110],"in":[88,100,116,203,236,243,254,287,305,309,316,386,430,433,438,447],"conventional":[90],"(non":[91],"e-commerce)":[92],"planning,":[95],"audit-planning":[97],"domain":[98],"published":[99,251],"accounting":[102,245],"management":[104],"systems":[106],"discipline.":[107],"suggest":[111],"that":[112,153,352],"a":[117,123,161,190,199,318,335,369,397],"B2B":[118,306,436],"(business-to-business)":[119],"multi":[124],"dimensional":[125],"construct":[126,353,404],"consisting":[127],"four":[129,133,166],"latent":[130,134],"dimensions.":[131,167],"dimensions":[135],"ARP":[137,407],"are":[139,173,340,377,426,444],"reflected":[140],"through":[141],"several":[142],"manifest":[143],"variables":[144],"obtained":[145],"from":[146,272],"various":[147],"relevant":[148],"studies.":[149],"results":[151,169],"confirm":[152],"operationalizable":[159],"as":[160,189,198,396,423],"scale":[163],"with":[164,342],"tools":[174],"for":[175,192,266],"benchmarking":[176],"future":[177,204],"efforts":[178],"organizations.":[181],"Accounting":[182,256,259],"scholars":[183,224],"can":[184],"also":[185],"use":[186],"this":[187,392,448],"base":[191],"operationalizing":[193],"key":[200],"dependent":[201],"variable":[202],"research.":[205],"Keywords:":[206],"electronic":[207],"commerce":[208],"(e-commerce)audit":[209],"planningauditingassurance":[211],"Notes":[212],"1.":[213],"group":[215,336],"was":[216,394],"comprised":[217],"two":[219],"US":[220],"universities":[221],"based":[222],"academic":[223],"who":[225],"had":[226,275,294,299],"more":[227],"than":[228],"20":[229],"years":[230,278],"research":[232],"professional":[234,241,295,412],"experience":[235,282,300],"IS":[237,247,280],"auditing":[238,248],"aspects":[239],"holding":[240],"certifications":[242],"public":[244],"having":[250],"related":[252],"researches":[253],"Review/Journal":[257],"Research":[260],"MIS":[262],"Quarterly":[263],"(a":[264],"pre-condition":[265],"selection).":[267],"In":[268],"addition,":[269],"ten":[270],"professionals":[271],"industry":[274,288],"minimum":[276],"fifteen":[277],"held":[284],"significant":[285],"positions":[286],"associations":[290,425],"auditors.":[292],"All":[293],"credentials":[296],"have":[298,427],"consulting":[304],"environment":[308],"North":[310],"America.":[311],"2.":[312],"Q-sorting":[313],"technique":[314,393],"helps":[315],"identifying":[317],"priori":[319,370],"potential":[321,338],"understanding":[322],"items":[325,350],"instrument.":[328],"Here":[329],"either":[330],"expert":[332],"panel":[333],"respondents":[339],"provided":[341],"about":[345],"constructs":[347],"identify":[355],"whether":[356],"those":[357],"match":[358],"correctly":[359],"not.":[361],"exercise":[363],"substantially":[364],"improves":[365],"content":[367],"validity":[368],"instrument":[373],"where":[374],"new":[375],"being":[378],"developed.":[379],"Given":[380],"limited":[382],"empirical":[383],"work":[384],"done":[385],"area":[388],"auditing,":[391],"used":[395],"means":[398],"precisely":[400],"defining":[401],"theorized":[403],"space":[405],"success.":[408],"3.":[409],"five":[411],"bodies":[413],"were":[414],"personally":[415],"contacted":[416],"at":[417],"level":[419],"senior":[421],"management,":[422],"these":[424],"membership":[428],"involved":[429],"general":[434],"particular.":[439],"Particularly":[440],"AICPA":[441],"CICA":[443],"extremely":[445],"active":[446],"field":[449],"audit.":[451]},"counts_by_year":[{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
