Advances in Accounting Behavioral Research, Volume 10 by Arnold

By Arnold

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Which component tasks are more difficult in an electronic system compared to a traditional paper audit workpaper system? With the component task difficulty and frequency ratings as background, this study next investigates the transition to using the electronic work system, and its post-adoption use. 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.

3 (PCAOB, 2004). The study’s findings will also 32 JEAN C. BEDARD ET AL. 4 USING ELECTRONIC AUDIT WORKPAPER SYSTEMS Entities of all types are incorporating electronic technologies with the objective of improving effectiveness and efficiency of business processes. In order for technologies to achieve these goals, users must both initially accept them and persist in using them in ways consistent with the goals of the organization. 5 As noted by Kim and Malhotra (2005), researchers have recently focused significant attention on issues regarding post-adoption system usage.

To test H2, the researchers worked with system developers to identify behaviors consistent with ‘‘working around’’ the system. Participating auditors are asked to indicate the extent that they engaged in those behaviors on the first few engagements using the new system and after gaining familiarity with the system, in order to measure whether such behaviors decline with system experience. 38 JEAN C. BEDARD ET AL. Table 1. Relative Difficulty and Frequency of Using Audit Tasks in an Electronic Workpaper System.

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