（2008）Independent Auditors Willingess to Provide Continuous Auditing Services：A Theroy of Planned Behavior Approach.pdfVIP

INDEPENDENT AUDITORS’S WILLINGNESS TO PROVIDE CONTINUOUS AUDITING SERVICES: A THEORY OF PLANNED BEHAVIOR APPROACH Tanya Benford* Assistant Professor University of Central Florida James C. Flagg Associate Professor Texas AM Antoinette L. Lynch Assistant Professor Florida International University Don Warren Assistant Professor Rutgers University August 2008 Research-in-progress – Comments are welcome but please do not cite. *Corresponding author contact information: Tanya Benford University of Central Florida PO Box 161400 Orlando, FL 32816-1400 407.823.2957 tbenford@ ABSTRACT Extant research on continuous auditing (CA) has evolved from discussions on how to best audit complex event-driven information systems (Cash et al. 1977, Groomer and Murthy 1989) to a dialog on how the audit profession can move from traditional backward looking to real-time attestation services (Vasarhelyi and Halper 1991, CICA/AICPA 1999, Alles et al. 2002, Rezaee et al. 2002). CA was initially proposed as a service to be provided by external auditors; however, audit firms have been slow to embrace this type of engagement. Some internal audit departments are emplo