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.

Technical Vocabulary and Medieval Text Types: A Semantic Field Approach

This paper seeks to discover in what sense we can classify vocabulary items as technical terms in the later medieval period. In order to arrive at a principled categorization of technicality, distribution is taken as a diagnostic factor: vocabulary shared across the widest range of text types may be assumed to be both prototypical for the semantic field, but also the most general and therefore least technical terms since lexical items derive at least part of their meaning from context, a wider range of contexts implying a wider range of senses. A further way of addressing the question of technicality is tested through the classification of the lexis into semantic hierarchies: in the terms of componential analysis, having more components of meaning puts a term lower in the semantic hierarchy and flags it as having a greater specificity of sense, and thus as more technical. The various text types are interrogated through comparison of the number of levels in their hierarchies and number of lexical items at each level within the hierarchies. Focusing on the vocabulary of a single semantic field, DRESS AND TEXTILES, this paper investigates how four medieval text types (wills, sumptuary laws, petitions, and romances) employ technical terminology in the establishment of the conventions of their genres.