{"id":"https://openalex.org/W2065537019","doi":"https://doi.org/10.1145/2618168.2618172","title":"Statutory auditor's profile and computer assisted audit tools and techniques' acceptance","display_name":"Statutory auditor's profile and computer assisted audit tools and techniques' acceptance","publication_year":2014,"publication_date":"2014-05-16","ids":{"openalex":"https://openalex.org/W2065537019","doi":"https://doi.org/10.1145/2618168.2618172","mag":"2065537019"},"language":"en","primary_location":{"id":"doi:10.1145/2618168.2618172","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2618168.2618172","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the International Conference on Information Systems and Design of Communication","raw_type":"proceedings-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/A5050915580","display_name":"Isabel Pedrosa","orcid":"https://orcid.org/0000-0003-4713-2759"},"institutions":[{"id":"https://openalex.org/I293362453","display_name":"Polytechnic Institute of Coimbra","ror":"https://ror.org/01n8x4993","country_code":"PT","type":"education","lineage":["https://openalex.org/I293362453"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Isabel Pedrosa","raw_affiliation_strings":["Instituto Polit\u00e9cnico de Coimbra Quinta Agr\u00edcola, Bencanta - Coimbra"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Polit\u00e9cnico de Coimbra Quinta Agr\u00edcola, Bencanta - Coimbra","institution_ids":["https://openalex.org/I293362453"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006235395","display_name":"Carlos J. Costa","orcid":"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"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Carlos J. Costa","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE), ADETTI-IUL, Lisboa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE), ADETTI-IUL, Lisboa","institution_ids":["https://openalex.org/I110026055"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.16808256,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"20","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.989300012588501,"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":0.989300012588501,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.986299991607666,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.942300021648407,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8931209444999695},{"id":"https://openalex.org/keywords/statutory-law","display_name":"Statutory law","score":0.8210306167602539},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.644933819770813},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6179103255271912},{"id":"https://openalex.org/keywords/dimension","display_name":"Dimension (graph theory)","score":0.5209994912147522},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.49963855743408203},{"id":"https://openalex.org/keywords/variety","display_name":"Variety (cybernetics)","score":0.4441887438297272},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.2531755566596985},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.07146799564361572}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8931209444999695},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.8210306167602539},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.644933819770813},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6179103255271912},{"id":"https://openalex.org/C33676613","wikidata":"https://www.wikidata.org/wiki/Q13415176","display_name":"Dimension (graph theory)","level":2,"score":0.5209994912147522},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49963855743408203},{"id":"https://openalex.org/C136197465","wikidata":"https://www.wikidata.org/wiki/Q1729295","display_name":"Variety (cybernetics)","level":2,"score":0.4441887438297272},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2531755566596985},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07146799564361572},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/2618168.2618172","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2618168.2618172","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the International Conference on Information Systems and Design of Communication","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W33206915","https://openalex.org/W1516553865","https://openalex.org/W1545460766","https://openalex.org/W1980330356","https://openalex.org/W1985363889","https://openalex.org/W1985381170","https://openalex.org/W1988050849","https://openalex.org/W2018325027","https://openalex.org/W2026441145","https://openalex.org/W2026473865","https://openalex.org/W2036736987","https://openalex.org/W2041019617","https://openalex.org/W2045374301","https://openalex.org/W2049043783","https://openalex.org/W2066285538","https://openalex.org/W2074848931","https://openalex.org/W2100379340","https://openalex.org/W2101984817","https://openalex.org/W2108912922","https://openalex.org/W2122472409","https://openalex.org/W2132145895","https://openalex.org/W2134018651","https://openalex.org/W2147856571","https://openalex.org/W2168569455","https://openalex.org/W2220991564","https://openalex.org/W3013095367","https://openalex.org/W3123722757","https://openalex.org/W3125976894","https://openalex.org/W3147343449","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1574402321","https://openalex.org/W2032233321","https://openalex.org/W3121970507","https://openalex.org/W2110028391","https://openalex.org/W54497855","https://openalex.org/W2937995292","https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207","https://openalex.org/W2726948581"],"abstract_inverted_index":{"In":[0,112],"this":[1,78],"paper,":[2],"statutory":[3,25,39,44],"auditors'":[4],"profiles":[5],"will":[6],"be":[7,166],"defined":[8],"on":[9,51,65,73,106,133,151],"Computer":[10,134],"Assisted":[11,135],"Audit":[12,136],"Tools":[13,137],"and":[14,19,36,46,55,59,70,81,103,124,127,138],"Techniques'":[15,139],"intention":[16,152],"to":[17,118,153,160,165],"use":[18,20,154],"concerning":[21],"the":[22,47,52,66,74,83,101,107,113,142],"influence":[23,50,57,72,126],"of":[24,30,33,38,87,89,94,144],"auditors":[26,35,45],"firms'":[27],"dimension":[28],"(number":[29,86],"collaborators,":[31],"number":[32,37,143],"financial":[34],"auditors),":[40],"peers":[41,123],"impact":[42,105,132,150],"(other":[43],"professional":[48,53,84,90],"group":[49],"context)":[54],"social":[56,125],"(people":[58],"firm":[60,102,121],"support).":[61],"Additionally,":[62],"previous":[63],"research":[64,79],"experience":[67,85,128],"with":[68],"tools":[69,98,146,163],"its":[71,104],"acceptance":[75,108],"are":[76],"documented":[77],"group,":[80,115],"also":[82,110],"years":[88],"experience).":[91],"The":[92],"variety":[93],"computer":[95],"assisted":[96],"audit":[97],"available":[99,145],"in":[100,168],"is":[109,157],"addressed.":[111],"reference":[114],"was":[116],"possible":[117],"conclude":[119],"that":[120,156],"dimension,":[122],"have":[129,161],"a":[130,148],"positive":[131],"acceptance.":[140],"However,":[141],"has":[147],"negative":[149],"confirming":[155],"not":[158],"relevant":[159],"several":[162],"but":[164],"expert":[167],"one":[169],"or":[170],"two":[171],"tools.":[172]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2}],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}