|
[1]Agarwal, R. & Prasad, J. (1998). A conceptual and operational definition of personal innovativeness in the domain of information technology. Information systems research, 9(2), 204-215.
[2]Ajjan, H. & Hartshorne, R. (2008). Investigating faculty decisions to adopt Web 2.0 technologies: Theory and empirical tests. The Internet and Higher Education, 11(2), 71-80.
[3]Ajzen, I. & Fishbein. M (1980). Understanding attitudes and predicting social behavior. Journal of Experimental Social Psychology, 22, 453-474.
[4]Ajzen, I. & Madden, T.J. (1986). Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control. Journal of experimental social psychology, 22(5), 453-474.
[5]Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control: From cognition to behavior (1985) Kuhl, Julius; Beckmann, Jürgen. Berlin and New York: Springer-Verlag. 11-39.
[6]Ajzen, I. (1989). Attitude structure and behavior. In A. R. Pratkanis, S. J. Beckler, & A. G. Greenwald (Eds.), Attitude structure and function, 241-274, Hillsdale, NJ: Lawrence Erlbaum.
[7]Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
[8]Ajzen, I. (2002). Perceived behavioral control, self‐efficacy, locus of control, and the theory of planned behavior1. Journal of applied social psychology, 32(4), 665-683.
[9]American Accounting Association, AAA. (1973). A statement of basic auditing concepts: American Accounting Association.
[10]American Institute of Certified Public Accountant, AICPA. (1994). Auditing with Computers. New York.
[11]American Institute of Certified Public Accountant, AICPA. (1995). Auditing in Common Computer Environments. New York.
[12]Assael, H. (1992). Customer Behavior and Marketing Action, 4th ed., PWS-KENT Publishing, United States of America.
[13]Atkinson, M.A. & Kydd, C. (1997). Individual characteristics associated with World Wide Web use: an empirical study of playfulness and motivation. ACM SIGMIS Database, 28(2), 53-62.
[14]Attewell, P. & Rule, J. (1984). Computing and organizations: what we know and what we don't know. Communications of the ACM, 27(12), 1184-1192.
[15]Avolio, B., Yammarino, F., & Bass, B. (1991). Identifying common methods variance with data collected from a single source: An unresolved sticky issue. Journal of Management, 17(3), 571-587.
[16]Bagozzi, R.P & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the academy of marketing science, 16(1), 74-94.
[17]Bagozzi, R.P. (1981). Attitudes, intentions, and behavior: A test of some key hypotheses. Journal of personality and social psychology, 41(4), 607-627.
[18]Balsam, S., Krishnan, J., & Yang, J.S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22(2), 71-97.
[19]Bamberg, S., Ajzen, I., & Schmidt, P. (2003). Choice of travel mode in the theory of planned behavior: The roles of past behavior, habit, and reasoned action. Basic and applied social psychology, 25(3), 175-187.
[20]Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological review, 84(2), 191-215.
[21]Bandura, A. (1982). Self-efficacy mechanism in human agency. The American Psychologist, 37(2), 122-147.
[22]Bandura, A. & Schunk, D.H. (1981). Cultivating competence, self-efficacy, and intrinsic interest through proximal self-motivation. Journal of Personality and Social Psychology, 41(3), 586-598.
[23]Bassellier, G., Reich, B.H., & Benbasat, I. (2001). Information technology competence of business managers: A definition and research model. Journal of Management Information Systems, 17(4), 159-182.
[24]Beasley, M.S, Carcello, J.V., & Hermanson, D.R. (2001). Top 10 audit deficiencies. JOURNAL OF ACCOUNTANCY-NEW YORK-, 191(4), 63-69.
[25]Becker, C.L., DeFond, M.L., Jiambalvo, J., & Subramanyam, K.R. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.
[26]Benham, H.C. & Raymond, B.C. (1996). Information technology adoption: evidence from a voice mail introduction. ACM SIGCPR Computer Personnel, 17(1), 3-25.
[27]Bentler, P.M. & Wu, E.J. (1993). EQS-Windows user’s guide: BMDP Statistical Software.
[28]Bhattacherjee, A. (2000). Acceptance of e-commerce services: The case of electronic brokerages. Systems, Man and Cybernetics, Part A: Systems and Humans, IEEE Transactions on, 30(4), 411-420.
[29]Burnkrant, R.E. & Page, T.J. (1988). The structure and antecedents of the normative and attitudinal components of Fishbein's theory of reasoned action. Journal of Experimental Social Psychology, 24(1), 66-87.
[30]Busselle, R., Joey, R., Bruce, P., & Kim, J. (1999). Factors affecting Internet use in a saturated-access population. Telematics and Informatics, 16(1), 45-58.
[31]Byrne, B.M. (1989). A primer of LISREL: Basic applications and programming for confirmatory factor analytic models. Springer-Verlag Publishing.
[32]Cameron, A.F. & Webster, J. (2005). Unintended consequences of emerging communication technologies: Instant messaging in the workplace. Computers in Human Behavior, 21(1), 85-103.
[33]Carey, P. & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653-676.
[34]Carmichael, D.R., Willingham, J.J., & Schaller, C.A. (1996). Auditing concepts and methods: A guide to current theory and practice: McGraw-Hill (New York).
[35]Carswell, A.D. & Venkatesh, V. (2002). Learner outcomes in an asynchronous distance education environment. International Journal of Human-Computer Studies, 56(5), 475-494.
[36]Cash, J.I., Bailey, A.D., & Whinston, A.B. (1977). A survey of techniques for auditing EDP-based accounting information systems. Accounting Review, 52(4), 813-832.
[37]Child, J. (1987). Information technology, organization and the response to strategic challenges (No. 29). Work Organization Research Centre, Aston University.
[38]Chin, W.W. & Gopal, A. (1995). Adoption intention in GSS: relative importance of beliefs. ACM SigMIS Database, 26(2-3), 42-64.
[39]Coderre, D. (1997). Broadening the Audit Scope with Computer-Assisted Audit Tools and Techniques. EDPACS: The EDP Audit, Control, and Security Newsletter, 24(8), 1-15.
[40]Davenport, T.H. (1990). The new industrial engineering: Information technology and business process redesign. Sloan Management Review, 31(4), 11-27.
[41]Davis, F.D. (1986). A technology acceptance model for empirically testing new end-user information systems: Theory and results (Doctoral dissertation, Massachusetts Institute of Technology).
[42]Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340.
[43]Davis, Fred D, Bagozzi, R.P., & Warshaw, P.R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management science, 35(8), 982-1003.
[44]Day, G.S. (1970). Buyer attitudes and brand choice behavior.
[45]De Vos, H., Hofte, H., & De Poot, H. (2004). IM [@ work]: Adoption of instant messaging in a knowledge worker organisation. In System Sciences, 2004. Proceedings of the 37th Annual Hawaii International Conference on (pp. 10-pp). IEEE.
[46]DeAngelo, L.E. (1981a). Auditor independence,‘low balling’, and disclosure regulation. Journal of accounting and economics, 3(2), 113-127.
[47]DeAngelo, L.E. (1981b). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
[48]Dinev, T., Hu, Q., & Yayla, A. (2008). Is there an on-line advertisers' dilemma? A study of click fraud in the pay-per-click model. International Journal of Electronic Commerce, 13(2), 29-60.
[49]Dopuch, N. & Simunic, D. (1982). Competition in auditing: An assessment. In Fourth Symposium on auditing research, 401-450.
[50]Elliott, R.K. (1986). Auditing in the 1990s: Implications for Education and Research. California Management Review, 28(4), 89-97.
[51]Fishbein, M.A. & Ajzen, I. (1975): Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, Addison-Wesley.
[52]Fritzmeyer, C. & Carmichael, C. (1973). ITF: a promising computer audit technique. The Journal of Accountancy, 2, 58-74.
[53]Garsombke, H.P. & Tabor, R.H. (1986). Factors explaining the use of EDP audit techniques. Journal of Information Systems, 1(2), 48-66.
[54]Gascoyne, R.J.N. (1992). CAATs it if you can. CA Magazine, 125(6), 38-40.
[55]Harrison, D.A., Mykytyn, P.P., & Riemenschneider, C.K. (1997). Executive decisions about adoption of information technology in small business: Theory and empirical tests. Information Systems Research, 8(2), 171-195.
[56]Harrison, M.D., Vivek, C., & Charles, K. (2002). The impact of initial consumer trust on intentions to transact with a web site: A trust building model. The Journal of Strategic Information Systems, 11(3), 297-323.
[57]Hartwick, J. & Barki, H. (1994). Explaining the role of user participation in information system use. Management science, 40(4), 440-465.
[58]Helms, G.L. (1999). Top technology concerns for the attest, audit and assurance services functions. IS Audit and Control Journal, 2, 46-48.
[59]Henderson, R., Rickwood, D., & Roberts, P. (1998). The beta test of an electronic supermarket. Interacting with Computers, 10(4), 385-399.
[60]Hoffer, J.A. & Alexander, M.B. (1992). The diffusion of database machines. ACM SIGMIS Database, 23(2), 13-19.
[61]Hong, S.J., Thong, J.Y.L., Moon, J.Y., & Tam, K.Y. (2008). Understanding the behavior of mobile data services consumers. Information Systems Frontiers, 10(4), 431-445.
[62]Huh, H.J., Kim, T., & Law, R. (2009). A comparison of competing theoretical models for understanding acceptance behavior of information systems in upscale hotels. International Journal of Hospitality Management, 28(1), 121-134.
[63]Hung, S.Y. & Chang, C.M. (2005). User acceptance of WAP services: Test of competing theories. Computer Standards & Interfaces, 27(4), 359-370.
[64]Jöreskog, K.G. & Sörbom, D. (1996). LISREL 8: User's reference guide, Scientific Software International.
[65]Jöreskog, K.G. & Sörbom, D. (1999). LISREL 8.30. Chicago: Scientific Software International.
[66]Junaidi, M.S. & Hartadi, B. (2012). Does auditor tenure reduce audit quality? Gadjah Mada International Journal of Business, 14(3), 303-315.
[67]Jyoti, C. & Kumar, D.Y. (June,2004). Analysing the factors of broadband adoption in the household. Proceedings of the 13th European Conference on Information Systems.
[68]Keeney, R.L. (1999). The value of Internet commerce to the customer. Management Science, 45(4), 533-542.
[69]Kennedy, D.B. & Shaw, W.H. (1991). Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research, 8(1), 97-114.
[70]Khurana, I.K. & Raman, K.K. (2004). Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review, 79(2), 473-495.
[71]Klein, B. & Leffler, K.B. (1981). The role of market forces in assuring contractual performance. The Journal of Political Economy, 89(4), 615-641.
[72]Klobas, J.E. (1995). Beyond information quality: Fitness for purpose and electronic information resource use. Journal of Information Science, 21(2), 95-114.
[73]Kraft, P., Rise, J., Sutton, S., & Røysamb, E. (2005). Perceived difficulty in the theory of planned behaviour: Perceived behavioural control or affective attitude? British Journal of Social Psychology, 44(3), 479-496.
[74]Krishnan, G.V. (2003). Audit quality and the pricing of discretionary accruals. Auditing: A Journal of Practice & Theory, 22(1), 109-126.
[75]Lee, J., Cerreto, F.A., & Lee, J. (2010). Theory of planned behavior and teachers' decisions regarding use of educational technology. Educational Technology & Society, 13(1), 152-164.
[76]Liao, S., Shao, Y.P., Wang, H., & Chen, A. (1999). The adoption of virtual banking: an empirical study. International Journal of Information Management, 19(1), 63-74.
[77]Lin, H.F. (2008). Predicting consumer intentions to shop online: An empirical test of competing theories. Electronic Commerce Research and Applications, 6(4), 433-442.
[78]Lucy, R.F. (1997). Electronic document management: An internal control paradigm shift. IS Audit & Control Journal, 5, 31-35.
[79]Lynne, G.D., Franklin, C.C., Hodges, A., & Rahmani, M. (1995). Conservation technology adoption decisions and the theory of planned behavior. Journal of economic psychology, 16(4), 581-598.
[80]Mathieson, K. (1991). Predicting user intentions: comparing the technology acceptance model with the theory of planned behavior. Information systems research, 2(3), 173-191.
[81]Maurer, T.J. & Tarulli, B.A. (1994). Investigation of perceived environment, perceived outcome, and person variables in relationship to voluntary development activity by employees. Journal of Applied Psychology, 79(1), 3-14.
[82]Maurer, T.J., Weiss, E.M., & Barbeite, F.G. (2003). A model of involvement in work-related learning and development activity: The effects of individual, situational, motivational, and age variables. Journal of applied psychology, 88(4), 707-724.
[83]Moore, G.C. & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information systems research, 2(3), 192-222.
[84]Myers, J.N., Myers, L.A., & Omer, T.C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 78(3), 779-799.
[85]Noe, R.A. (1996). Is career management related to employee development and performance? Journal of organizational behavior, 17(2), 119-133.
[86]Palmrose, Z. V. (1982). Quality-Differentiation, Surrogates, and The Pricing of Audit Services: An Empirical Investigation (Doctoral dissertation, University of Washington).
[87]Palmrose, Z.V. (1988). 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. Accounting Review, 63(1), 55-73.
[88]Paukowits, F. (1998). Mainstreaming CAATs. The Internal Auditor, 55(1), 19-21.
[89]Podsakoff, P.M. & Organ, D.W. (1986). Self-reports in organizational research: Problems and prospects. Journal of management, 12(4), 531-544.
[90]Prawitt, D., Romney, M., & Zarowin, S. (1997). A journal survey: The software CPAs use. Journal of Accountancy, 183(2), 52-68.
[91]Ramayah, T., Yusoff, Y.M., Jamaludin, N., & Ibrahim, A. (2009). Applying the theory of planned behavior (TPB) to predict internet tax filing intentions. International Journal of Management, 26(2), 272-284.
[92]Rittenberg, L.E. & Davis, G.B. (1977). The roles of internal and external auditors in auditing EDP systems. The Journal of Accountancy, 148(12), 51-58.
[93]Rogers, D.W. & Sheehy, D. (1994). Catch up with CAATs. CA Magazine-Chartered Accountant, 127(4), 56-58.
[94]Rogers, E.M. (1962). Diffusion of innovations. Glencoe. Free Press.(1976)," New Product Adoption and Diffusion," Journal of Consumer Research, 2, 290-304.
[95]Rogers, E.M. (1983). Diffusion of innovations 3rd ed. Free, New York.
[96]Shimp, T.A. & Kavas, A. (1984). The theory of reasoned action applied to coupon usage. Journal of Consumer Research, 11, 795-809.
[97]Simunic, D.A. & Stein, M.T. (1987). Product differentiation in auditing: Auditor choice in the market for unseasoned new issues: Canadian Certified General.
[98]Siriginidi, S.R. (2000). Enterprise resource planning in reengineering business. Business Process Management Journal, 6(5), 376-391.
[99]Smarkola, C. (2008). Efficacy of a planned behavior model: Beliefs that contribute to computer usage intentions of student teachers and experienced teachers. Computers in Human Behavior, 24(3), 1196-1215.
[100]Takacs, S.J. & Freiden, J.B. (1998). Changes on the electronic frontier: Growth and opportunity of the world-wide web. Journal of Marketing Theory and Practice, 6(3), 24-37.
[101]Tan, M. & Teo, T.S.H. (2000). Factors influencing the adoption of Internet banking. Journal of the AIS, 1(5), 1-42.
[102]Taylor, S. & Todd, P. (1995). An integrated model of waste management behavior A test of household recycling and composting intentions. Environment and Behavior, 27(5), 603-630.
[103]Taylor, S. & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International journal of research in marketing, 12(2), 137-155.
[104]Taylor, S. & Todd, P. (1995). Understanding information technology usage: A test of competing models. Information systems research, 6(2), 144-176.
[105]Tays-Dunphy, K. (1996). TECHNOLOGY AT WORK: Automated audits. CA Magazine-Chartered Accountant, 129(5), 36-38.
[106]Teo, T.S.H., Lim, V.K.G., & Lai, R.Y.C. (1999). Intrinsic and extrinsic motivation in Internet usage. Omega, 27(1), 25-37.
[107]Teoh, S.H. & Wong, T.J. (1993). Perceived auditor quality and the earnings response coefficient. Accounting Review, 68(2), 346-366.
[108]Tharenou, P. (2001). The relationship of training motivation to participation in training and development. Journal of Occupational and Organizational Psychology, 74(5), 599-621.
[109]Titman, S. & Trueman, B. (1986). Information quality and the valuation of new issues. Journal of Accounting and Economics, 8(2), 159-172.
[110]To, P.L., Liao, C., Chiang, J.C., Shih, M.L., & Chang, C.Y. (2008). An empirical investigation of the factors affecting the adoption of Instant Messaging in organizations. Computer Standards & Interfaces, 30(3), 148-156.
[111]Trafimow, D., Sheeran, P., Conner, M., & Finlay, K.A. (2002). Evidence that perceived behavioural control is a multidimensional construct: Perceived control and perceived difficulty. British Journal of Social Psychology, 41(1), 101-121.
[112]Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 27(3), 425-478.
[113]Walters, C.G. (1978). Consumer Behavior : theory and practice (3rd ed.). Ill.: R. D. Irwin.
[114]Watne, D.A. & Tunney, P.B. (1990). Auditing EDP Systems.
[115]Watson, R. (1988). The use of microcomputers in the audit environment. The EDP Auditor Journal, 1, 31-42.
[116]Watts, R.L. & Zimmerman, J.L. (1986). Positive Accounting Theory: Prentice Hall International, Incorporated.
[117]Weber, R. (1999). Information systems control and audit: Prentice Hall (Upper Saddle River, NJ).
[118]Willingham, J.J. & Jacobson, P.D. (1985). A research response to the Dingell Hearings. The Auditor’s Report, 1-4.
[119]Wu, J. & Liu, D. (2007). The effects of trust and enjoyment on intention to play online games. Journal of electronic commerce research, 8(2), 128-140.
|