Audit Groups and Group Support Systems: A Framework and Propositions for Future Research

Abstract

Two features of auditing tasks and settings are the importance of group work and the increasing reliance on computer technology for communication. Group Support Systems (GSS) use computer technology to increase the effectiveness and efficiency of group work and communication. Prior (non-accounting) GSS research suggests, however, that the benefits of GSS may not occur in every environment. This means that the benefits claimed for GSS need to be tested in the environment of interest, which makes GSS a promising area for systems-related auditing research. This article encourages this research. It provides a research framework and then uses this framework to review prior audit group research. The result is a series of propositions that suggest directions for GSS research in auditing.

JEL Classification: M49