{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,26]],"date-time":"2025-10-26T14:36:31Z","timestamp":1761489391363,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":32,"publisher":"ACM","license":[{"start":{"date-parts":[[2014,5,16]],"date-time":"2014-05-16T00:00:00Z","timestamp":1400198400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2014,5,16]]},"DOI":"10.1145\/2618168.2618172","type":"proceedings-article","created":{"date-parts":[[2014,6,10]],"date-time":"2014-06-10T12:50:25Z","timestamp":1402404625000},"page":"20-26","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":5,"title":["Statutory auditor's profile and computer assisted audit tools and techniques' acceptance"],"prefix":"10.1145","author":[{"given":"Isabel","family":"Pedrosa","sequence":"first","affiliation":[{"name":"Instituto Polit\u00e9cnico de Coimbra Quinta Agr\u00edcola, Bencanta - Coimbra"}]},{"given":"Carlos J.","family":"Costa","sequence":"additional","affiliation":[{"name":"Instituto Universit\u00e1rio de Lisboa (ISCTE), ADETTI-IUL, Lisboa"}]}],"member":"320","published-online":{"date-parts":[[2014,5,16]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.1145\/2311917.2311925"},{"key":"e_1_3_2_1_2_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2009.09.001"},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.2307\/30036540"},{"key":"e_1_3_2_1_4_1","doi-asserted-by":"publisher","DOI":"10.1108\/02686900310500488"},{"key":"e_1_3_2_1_5_1","unstructured":"S. A. Sayana \"Using CAATs to Support IS Audit \" 2003.  S. A. Sayana \"Using CAATs to Support IS Audit \" 2003."},{"key":"e_1_3_2_1_6_1","volume-title":"48 - The Effects of Computer Processing On the Examination of Financial Statements","author":"Auditing Standards No AICPA","year":"1984","unstructured":"AICPA , \"Statement on Auditing Standards No . 48 - The Effects of Computer Processing On the Examination of Financial Statements ,\" 1984 . AICPA, \"Statement on Auditing Standards No. 48 - The Effects of Computer Processing On the Examination of Financial Statements,\" 1984."},{"issue":"1","key":"e_1_3_2_1_7_1","first-page":"72","article-title":"The Utilization of Generalized Audit Software","volume":"8","author":"Lovata L. M.","year":"1988","unstructured":"L. M. Lovata , \" The Utilization of Generalized Audit Software ,\" Audit. A J. Pract. Theory , vol. 8 , no. 1 , pp. 72 -- 86 , 1988 . L. M. Lovata, \"The Utilization of Generalized Audit Software,\" Audit. A J. Pract. Theory, vol. 8, no. 1, pp. 72--86, 1988.","journal-title":"Audit. A J. Pract. Theory"},{"issue":"4","key":"e_1_3_2_1_8_1","first-page":"813","article-title":"A Survey of Techniques for Auditing EDP-Based Accounting Information Systems","author":"Cash J. I.","year":"1977","unstructured":"J. I. Cash , A. D. Bailey , and A. B. Whinston , \" A Survey of Techniques for Auditing EDP-Based Accounting Information Systems ,\" Account. Rev. , vol. II , no. 4 , pp. 813 -- 832 , 1977 . J. I. Cash, A. D. Bailey, and A. B. Whinston, \"A Survey of Techniques for Auditing EDP-Based Accounting Information Systems,\" Account. Rev., vol. II, no. 4, pp. 813--832, 1977.","journal-title":"Account. Rev."},{"key":"e_1_3_2_1_9_1","unstructured":"AICPA \"COMPUTER-ASSISTED AUDIT TECHNIQUES \" 1979.  AICPA \"COMPUTER-ASSISTED AUDIT TECHNIQUES \" 1979."},{"key":"e_1_3_2_1_10_1","doi-asserted-by":"publisher","DOI":"10.1109\/HICSS.2010.407"},{"key":"e_1_3_2_1_11_1","doi-asserted-by":"publisher","DOI":"10.2308\/jis.2009.23.1.97"},{"key":"e_1_3_2_1_12_1","volume-title":"What factors influence auditors' use of computer-assisted audit techniques?,\" Adv. Account","author":"Bierstaker J.","year":"2013","unstructured":"J. Bierstaker , D. Janvrin , and D. J. Lowe , \" What factors influence auditors' use of computer-assisted audit techniques?,\" Adv. Account ., vol. na, no. na, pp. 8-- 15 , Dec. 2013 . J. Bierstaker, D. Janvrin, and D. J. Lowe, \"What factors influence auditors' use of computer-assisted audit techniques?,\" Adv. Account., vol. na, no. na, pp. 8--15, Dec. 2013."},{"key":"e_1_3_2_1_13_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2007.10.002"},{"key":"e_1_3_2_1_14_1","unstructured":"N. Mahzan and A. Lymer \"Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors \" no. April 2008 pp. 1--46.  N. Mahzan and A. Lymer \"Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors \" no. April 2008 pp. 1--46."},{"key":"e_1_3_2_1_15_1","doi-asserted-by":"publisher","DOI":"10.2308\/jis.2005.19.2.7"},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2008.22.1.1"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.2308\/jis.2005.19.2.7"},{"key":"e_1_3_2_1_18_1","doi-asserted-by":"crossref","unstructured":"A. Ahmi \"Adoption of Generalised Audit Software (GAS) by External Auditors in the UK \" Brunel University - London 2012.  A. Ahmi \"Adoption of Generalised Audit Software (GAS) by External Auditors in the UK \" Brunel University - London 2012.","DOI":"10.1108\/02686901311284522"},{"key":"e_1_3_2_1_19_1","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.46.2.186.11926"},{"key":"e_1_3_2_1_20_1","doi-asserted-by":"publisher","DOI":"10.5555\/2208955.2208966"},{"key":"e_1_3_2_1_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.im.2007.03.005"},{"key":"e_1_3_2_1_22_1","first-page":"8135","volume-title":"Estatuto da Ordem dos Revisores Oficiais de Contas. Portugal: Di\u00e1rio da Rep\u00fablica, 1.a s\u00e9rie --- N.\u00b0 226 --- 20 de Novembro de","year":"2008","unstructured":"N.a. , Estatuto da Ordem dos Revisores Oficiais de Contas. Portugal: Di\u00e1rio da Rep\u00fablica, 1.a s\u00e9rie --- N.\u00b0 226 --- 20 de Novembro de 2008 , 2008, pp. 8135 -- 8177 . N.a., Estatuto da Ordem dos Revisores Oficiais de Contas. Portugal: Di\u00e1rio da Rep\u00fablica, 1.a s\u00e9rie --- N.\u00b0 226 --- 20 de Novembro de 2008, 2008, pp. 8135--8177."},{"key":"e_1_3_2_1_23_1","volume-title":"Portugal","author":"Portuguese Statutory Legal Regime","year":"2008","unstructured":"N.a., Legal Regime od Portuguese Statutory Auditors - Statute od the Portuguese Institute of Statutory Auditors . Portugal , 2008 . N.a., Legal Regime od Portuguese Statutory Auditors - Statute od the Portuguese Institute of Statutory Auditors. Portugal, 2008."},{"key":"e_1_3_2_1_24_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijresmar.2011.03.006"},{"key":"e_1_3_2_1_25_1","doi-asserted-by":"crossref","unstructured":"C. M. Ringle \"EDITOR'S COMMENTS - A Critical Look at the Use of PLS-SEM in MIS Quarterly \" MIS Q. vol. 36 no. 1 pp. iii--xiv 2012.   C. M. Ringle \"EDITOR'S COMMENTS - A Critical Look at the Use of PLS-SEM in MIS Quarterly \" MIS Q . vol. 36 no. 1 pp. iii--xiv 2012.","DOI":"10.2307\/41410402"},{"issue":"5","key":"e_1_3_2_1_26_1","first-page":"6","article-title":"The Use of Partial Least Squares Structural Equation Modeling in Strategic Management Research: A Review of Past Practices and Recommendations for Future Applications","volume":"45","author":"Hair J. F.","year":"2012","unstructured":"J. F. Hair , M. Sarstedt , T. M. Pieper , and C. M. Ringle , \" The Use of Partial Least Squares Structural Equation Modeling in Strategic Management Research: A Review of Past Practices and Recommendations for Future Applications ,\" Long Range Plann. , vol. 45 , no. 5 -- 6 , pp. 320--340, Oct. 2012 . J. F. Hair, M. Sarstedt, T. M. Pieper, and C. M. Ringle, \"The Use of Partial Least Squares Structural Equation Modeling in Strategic Management Research: A Review of Past Practices and Recommendations for Future Applications,\" Long Range Plann., vol. 45, no. 5--6, pp. 320--340, Oct. 2012.","journal-title":"Long Range Plann."},{"key":"e_1_3_2_1_27_1","doi-asserted-by":"publisher","DOI":"10.2753\/MTP1069-6679190202"},{"volume-title":"s Comments,\" MIS Q","author":"Gefen D.","key":"e_1_3_2_1_28_1","unstructured":"D. Gefen , E. E. Rigdon , and Strau, \" An Update and Extension to SEM Guidelines for Administrative and Social Science Reseach - Editor' s Comments,\" MIS Q ., vol. 35 , no. 2, pp. iii--xiv, 2011. D. Gefen, E. E. Rigdon, and Strau, \"An Update and Extension to SEM Guidelines for Administrative and Social Science Reseach - Editor's Comments,\" MIS Q., vol. 35, no. 2, pp. iii--xiv, 2011."},{"key":"e_1_3_2_1_29_1","volume-title":"The Effects of Technological, Organizational and Environmental Factors,\" UNIVERSIDADE T\u00c9CNICA DE LISBOA","author":"Picoto W.","year":"2011","unstructured":"W. Picoto , \"An Organization al Perspective of Mobile Business Value : The Effects of Technological, Organizational and Environmental Factors,\" UNIVERSIDADE T\u00c9CNICA DE LISBOA , 2011 . W. Picoto, \"An Organizational Perspective of Mobile Business Value: The Effects of Technological, Organizational and Environmental Factors,\" UNIVERSIDADE T\u00c9CNICA DE LISBOA, 2011."},{"issue":"1","key":"e_1_3_2_1_30_1","first-page":"2","article-title":"Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance","volume":"46","author":"Hair J. F.","year":"2013","unstructured":"J. F. Hair , C. M. Ringle , and M. Sarstedt , \" Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance ,\" Long Range Plann. , vol. 46 , no. 1 -- 2 , pp. 1--12, Feb. 2013 . J. F. Hair, C. M. Ringle, and M. Sarstedt, \"Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance,\" Long Range Plann., vol. 46, no. 1--2, pp. 1--12, Feb. 2013.","journal-title":"Long Range Plann."},{"key":"e_1_3_2_1_31_1","first-page":"320","author":"Hair C.","year":"2013","unstructured":"C. M. R. and M. S. Joseph F. Hair , Jr., G. Tomas M. Hult , A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) . Thousand Oaks , 2013 , p. 320 . C. M. R. and M. S. Joseph F. Hair, Jr., G. Tomas M. Hult, A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks, 2013, p. 320.","journal-title":"Thousand Oaks"},{"key":"e_1_3_2_1_32_1","unstructured":"A. Ringle Christian Marc\/Wende Sven\/Will \"SmartPLS.\" SmartPLS Hamburg Germany 2005.  A. Ringle Christian Marc\/Wende Sven\/Will \"SmartPLS.\" SmartPLS Hamburg Germany 2005."}],"event":{"name":"ISDOC 2014: ISDOC 2014 - International Conference on Information Systems and Design of Communication","sponsor":["ADETTI-IUL Advanced IS&IT Research Center","EuroSIGDOC ACM SIGDOC European chapter"],"location":"Lisbon Portugal","acronym":"ISDOC 2014"},"container-title":["Proceedings of the International Conference on Information Systems and Design of Communication"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/2618168.2618172","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/2618168.2618172","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T06:56:06Z","timestamp":1750229766000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/2618168.2618172"}},"subtitle":["indicators on firms and peers' influence"],"short-title":[],"issued":{"date-parts":[[2014,5,16]]},"references-count":32,"alternative-id":["10.1145\/2618168.2618172","10.1145\/2618168"],"URL":"https:\/\/doi.org\/10.1145\/2618168.2618172","relation":{},"subject":[],"published":{"date-parts":[[2014,5,16]]},"assertion":[{"value":"2014-05-16","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}