Article Title

THE DETERMINANTS OF E-COMMERCE AUDIT PROCESS EFFECTIVENESS: DOES AUDIT TECHNOLOGY MATTER?

Authors

Jalal M. Kibrit, PhD Candidate, Faculty of Business Administration, Beirut Arab University, LebanonFollow
Rasha M. Nouraldeen Assistant Prof., Assistant Professor, Faculty of Business Administration, Beirut Arab University, LebanonFollow
Wagdi Hegazy Prof., Professor, Faculty of Business Administration, Beirut Arab University, LebanonFollow

Author ORCID Identifier

Jalal Kibrit - https://orcid.org/0000-0001-7994-3420

Wagdi Hegazi - https://orcid.org/0000-0002-7709-6106

Rasha Nouraldeen - https://orcid.org/0000-0001-6336-5072

Abstract

This paper examines the impact of audit planning, audit strategy, and audit documentation on the effectiveness of the audit process of e-commerce companies, along with the moderating role of audit technology on these associations. Data was collected through a questionnaire filled by 106 auditors who are members of the Lebanese Association of Certified Public Accountants. Results showed that audit planning and audit documentation have a positive significant impact on the effectiveness of the audit process, while audit strategy has no impact. The outcome also confirmed the association between audit technology tools and the effectiveness of the audit process. Moreover, the results showed that there is a moderating effect of audit technology tools on the association between audit strategy and the effectiveness of the audit process, but in contrast, there is no significant moderating effect of audit technology tools on the relationships between audit planning, audit documentation, and the effectiveness of the audit process.

Keywords

Audit planning, audit strategy, audit documentation, audit technology, audit process, e-commerce

Recommended Citation

Kibrit, Jalal M.; Nouraldeen, Rasha M. Assistant Prof.; and Hegazy, Wagdi Prof. (2023) "THE DETERMINANTS OF E-COMMERCE AUDIT PROCESS EFFECTIVENESS: DOES AUDIT TECHNOLOGY MATTER?," BAU Journal - Society, Culture and Human Behavior: Vol. 4: Iss. 2, Article 11.
DOI: https://doi.org/10.54729/2789-8296.1133