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.

Exploring the Shopping Imaginary: The Dreamworld of Women's Magazines

This paper focuses on the consumer imagination and, more specifically, on the imaginary shopping spaces which women's magazines create. It addresses the anticipatory, imaginary and experiential consumption which this medium invites. The paper explores how women's magazines function as ‘dreamworlds’ of shopping; and how contemporary readers consume these imaginary shopping spaces. In order to illustrate what the authors term the ‘shopping imaginary’, they draw on findings from a study of women's experiential consumption of magazines, which show the multifaceted ways around which imaginary consumption is explored and enjoyed by women. The study suggests that women's magazines, like department stores, are spaces that facilitate and celebrate just looking and browsing, and, above all, they are shopping spaces that address the power of the imagination within them. Copyright © 2005 John Wiley & Sons, Ltd.