Jeffrey W. Merhout

An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners

The importance of information technology (IT) auditing has grown with increased reliance on IT for business operations and new regulations regarding the assurance of IT for these operations. Prior work on IT and financial auditing has suggested several general frameworks that may affect IT audit quality; however, the prior work has not provided measurable constructs nor has it considered whether these proposed constructs are the same or different. Building on prior work that has proposed frameworks of IT audit quality, we identify and evaluate potential constructs suggested by these frameworks as well as financial auditing literature. We develop a survey tool and ask IT and financial accounting practitioners to assess the impact of these items on IT audit quality. A factor analysis is used to refine the set of IT audit quality factors identified, and we are able to provide insight into the prioritized impact of each factor on IT audit quality. In comparison to prior research, we find that additional factors are significant for IT audit quality and that the relative importance of the factors for IT audit quality differs for IT versus financial auditors.

Internal information technology audit process quality: Theory development using structured group processes

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.

Integrating Writing into IT/MIS Courses

As popular literature claims that college graduates are entering the workforce lacking sufficient writing skills, this paper argues that the integration of writing into the MIS/IT curriculum is an important and achievable goal necessary for the overall development of students in Information Technology or Management Information Systems degree programs. While traditional IT/MIS programs rely heavily on technology-based courses, it is argued that these technology courses also must promote effective writing habits needed for career growth in the IT/MIS fields. By providing examples of writing assignments currently used in several programs, this paper illustrates for all educators in an IT or MIS program how writing assignments can be used in most MIS/IT classes. Research papers, journaling, written exams, and micro-themed papers are some of the current methods used to incorporate writing into the IT/MIS curriculum.

An examination of the electronic market hypothesis in the US home mortgage industry

Purpose – The purpose of this paper is to longitudinally test the propositions of the Electronic Market Hypothesis (EMH) within the context of the US home mortgage industry.Design/methodology/approach – The paper uses a deductive, positivist case study, through a systematic examination of “texts” in the trade press over three time periods: 1995‐1999, 2000‐2002, and 2003‐2007.Findings – EMH propositions, while generally not found to be valid in the early years, were more consistent with evidence in the home mortgage industry in the later period.Research limitations/implications – Throws fresh light on the debate between the appropriateness and the inappropriateness of the EMH as a core theory explaining the influence of Information Technology on market and industry structures.Practical implications – Designing of corporate strategies to foster efficient market mechanisms.Originality/value – Using a relatively uncommon (analysis of primary data from trade press articles) qualitative research methodology whi...