Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

The state and the development of an information society: Greek policy and experience

The paper looks into the dynamics of information society policy and its implementation in the Greek context. It argues that information society development is a contested process, influenced by pre-existing state, economy and society relations. Based on this, it looks into the different aspects of the idiosyncratic path which the evolution of the Greek information society has followed, particularly after 2000. Using Bob Jessop's strategic-relational approach (SRA) to the state as an analytical framework and drawing on a number of in-depth interviews with relevant political actors, it provides insights into policy implementation by examining: the public management of information technology projects, how such projects were received in bureaucratic structures and practices, as well as the relationship between the state and the information and communication technology (ICT) sector in public procurement processes. The emphasis is on the period 2000–2008, during which a major operational programme on the information society in Greece was put into effect. The paper also touches upon the post-2008 experience, suggesting that information society developments might include dynamics operating independently and even in contradiction to the state agenda.

Construction studies in higher education and the use of digital technology

The construction industry wants graduate employees skilled in relationship building and information technology and communications (ITC). Much of the relationship building at universities has evolved through technology. Government and the ITC industry fund lobby groups to influence both educational establishments and Government to incorporate more ITC in education _ and ultimately into the construction industry. This influencing ignores the technoskeptics’ concerns about student disengagement through excessive online distractions. Construction studies students (n=64) and lecturers (n=16) at a construction university were surveyed to discover the impact of the use and applications of ITC. Contrary to Government and industry technopositivism, construction students and lecturers preferred hard copy documents to online feedback for assignments and marking, more human interface and less technological substitution and to be on campus for lectures and face-to-face meetings rather than viewing on-screen. ITC also distracted users from tasks which, in the case of students, prevented the development of the concentration and deep thinking which a university education should deliver. The research findings are contrary to the promotions of Government, ITC industry and ITC departments and have implications for construction employers where a renewed focus on human communication should mean less stress, fewer delays and cost overruns.