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Funded Research Projects
Client Business Risk Identification and Integration with
Audit Risk in the Context of Knowledge Management: An Exploratory
Field Study
Research Grant Awarded: $50,000
Steven Salterio, University of Waterloo
Carla Carnaghan, University of Waterloo
Royston Greenwood, University of Alberta
Using a field study, this research will investigate: (1) the
approaches employed by auditors to identify and assess clients'
business risks (focused on strategic analysis), (2) how auditors
integrate strategic analysis into audit risk assessments as
well as the impact on the audit evidence gathered, (3) the role
of both formal and informal knowledge management systems in
supporting auditors' strategic analyses, and (4) the impact
of auditors' absorptive capacity on strategic-systems
audit effectiveness.
Complex Analytical Procedures and the Strategic-Systems
Audit Approach
Research Grant Awarded: $50,000
Stephen K. Asare, University of Florida
Greg Trompeter, Boston College
Arnold Wright, Boston College
Two experiments will be conducted to investigate the effectiveness
and efficiency implications of strategic-systems knowledge acquisition
for expectation formation and hypothesis generation. These implications
will be investigated within the context of analytical procedures
designed to detect misstatements due both to errors and irregularities.
Klein's recognition-primed decision model will provide the theoretical
foundation for the study.
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