{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,5]],"date-time":"2026-06-05T22:55:19Z","timestamp":1780700119069,"version":"3.54.1"},"reference-count":58,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This exploratory study examines automation of the bank confirmation process using a longitudinal dataset from the largest third-party U.S. confirmation service provider, supplemented with informal interviews with practitioners. We find a significant increase in electronic confirmation use in the U.S. and internationally. Errors requiring reconfirmation were less than 2 percent of all electronic confirmations. Errors made by auditors were almost five times more likely than errors by bank employees. Most auditor errors involved use of an invalid account number, although invalid client contact, invalid request, and invalid company name errors increased recently. Big 4 auditors made significantly more confirmation errors than did auditors at non-Big 4 national firms. Error rates and error types do not vary between confirmations initiated in the U.S. and those initiated internationally. Three themes emerged for future research: authentication of evidence, global differences in technology use, and technology adoption across firms of different sizes.<\/jats:p>","DOI":"10.2308\/isys-19-038","type":"journal-article","created":{"date-parts":[[2020,10,14]],"date-time":"2020-10-14T18:18:57Z","timestamp":1602699537000},"page":"1-16","source":"Crossref","is-referenced-by-count":4,"title":["An Exploration of Bank Confirmation Process Automation: A Longitudinal Study"],"prefix":"10.2308","volume":"35","author":[{"given":"Paul","family":"Caster","sequence":"first","affiliation":[{"name":"Fairfield University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1727-991X","authenticated-orcid":true,"given":"Randal J.","family":"Elder","sequence":"additional","affiliation":[{"name":"The University of North Carolina at Greensboro"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8744-0735","authenticated-orcid":true,"given":"Diane J.","family":"Janvrin","sequence":"additional","affiliation":[{"name":"Iowa State University"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2020,10,14]]},"reference":[{"key":"2024082915275893400_i1558-7959-35-3-1-AdvisoryCommitteeontheAuditingProfessionACAP1","unstructured":"Advisory Committee on the Auditing Profession (ACAP).\n          2008.\n\t\t\t\t\tFinal Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury Available at: https:\/\/www.treasury.gov\/about\/organizational-structure\/offices\/Documents\/final-report.pdf"},{"key":"2024082915275893400_i1558-7959-35-3-1-Aldhizer1","unstructured":"Aldhizer,\n              G.,\n             and\n\t\t\t\t\t\tCashellJ.\n          2006.\n\t\t\t\t\tAutomating the confirmation process: How to enhance audit effectiveness and efficiency.\n\t\t\t\t\tThe CPA Journal (\n\t\t\t\t\tApril):\n\t\t\t\t\t6\u2013\n\t\t\t\t\t10."},{"key":"2024082915275893400_i1558-7959-35-3-1-Alles1","doi-asserted-by":"crossref","unstructured":"Alles,\n              M.,\n             and\n\t\t\t\t\t\tGrayG. 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J.,\n            \n            \n              Bierstaker\n              J. L.,\n            \n            \n              Janvrin\n              D. J.,\n             and\n\t\t\t\t\t\tJenkinsJ. G.\n          2018.\n\t\t\t\t\tInformation technology in an audit context: Have the Big 4 lost their advantage?Journal of Information Systems32 (\n\t\t\t\t\t1):\n\t\t\t\t\t87\u2013\n\t\t\t\t\t107.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51794","DOI":"10.2308\/isys-51794"},{"key":"2024082915275893400_i1558-7959-35-3-1-Mascha1","doi-asserted-by":"crossref","unstructured":"Mascha,\n              M. F.,\n            \n            \n              Lamboy-Ruiz\n              M.,\n             and\n\t\t\t\t\t\tJanvrinD. 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China Media Express and Zheng Cheng. Accounting and Auditing Enforcement Release No. 3479.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tGPO."},{"key":"2024082915275893400_i1558-7959-35-3-1-SecuritiesandExchangeCommissionSEC3","unstructured":"Securities and Exchange Commission (SEC).\n          2014.\n\t\t\t\t\tSecurities and Exchange Commission v. China Media Express. Accounting and Auditing Enforcement Release No. 3540.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tGPO."},{"key":"2024082915275893400_i1558-7959-35-3-1-Sheedy1","unstructured":"Sheedy,\n              C.\n            \n          \n          2017.\n\t\t\t\t\tWhat CPAs need to do to survive the automation revolution.\n\t\t\t\t\tAvailable at: https:\/\/www.journalofaccountancy.com\/newsletters\/2017\/jun\/survive-automation-revolution.html"},{"key":"2024082915275893400_i1558-7959-35-3-1-Solieri1","unstructured":"Solieri,\n              S. 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D.\n              Jr.,\n            \n            \n              Teeter\n              R. A.,\n             and\n\t\t\t\t\t\tTiteraW. R.\n          2014.\n\t\t\t\t\tEmbracing the automated audit: How the audit data standards and audit tools can enhance auditor judgments and assurance.\n\t\t\t\t\tAvailable at: https:\/\/www.journalofaccountancy.com\/issues\/2014\/apr\/automated-audits-20127039.html"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/35\/3\/1\/7817\/i1558-7959-35-3-1.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/35\/3\/1\/7817\/i1558-7959-35-3-1.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:00:09Z","timestamp":1724950809000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/35\/3\/1\/972\/An-Exploration-of-Bank-Confirmation-Process"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,10,14]]},"references-count":58,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2020,10,14]]},"published-print":{"date-parts":[[2021,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-19-038","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2020,10,14]]}}}