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As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits.

The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method.

For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors. System quality impacts GAS satisfaction for only IT auditors and has no impact on GAS use for either type of auditor. Service quality influences use of GAS for financial, but not IT auditors. For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits.

Financial and IT auditors who use GAS are both focused on matching GAS use with their primary audit objectives. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use. Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit.

The purpose of this study is to examine the impact of strategic position on the ability of an entrepreneurial firm to successfully develop and deploy electronic personal health records technology within the US healthcare industry.

This study uses an in-depth longitudinal case study methodology.

The study contributes by juxtaposing a longitudinal view of how the focal firm proposed and acted on different strategic positions in an attempt to achieve development and deployment success. In doing so, the study also elaborates on Porter's recognition that firms need to make trade-offs when choosing a strategic position, as the purposeful limitation of service offerings can protect against the degradation of existing value creating activities.

The authors' study highlights the enormous challenge of facilitating the adoption and diffusion of technology enabled interventions in the US healthcare ecosystem. Future research that combines both interdisciplinary and multi-level investigation and analysis is sorely needed to develop a more sophisticated understanding of the phenomenon and to encourage the development and deployment of useful technology enabled interventions within the US healthcare industry.

While the fragmented nature of the healthcare industry provides opportunities for entrepreneurial firms, such complexity within the ecosystem should not be underestimated as a reason for concern for small firms.

Total economic burden due to chronic diseases and other healthcare-related expenses is massive for the USA. Consequently, prevention and early detection of future disease states has become a core component of the current healthcare reform debate. EPHRs are considered one core component of a broader healthcare strategy to improve health outcomes and lower costs. By deepening our understanding of how best to develop and deploy such interventions, society will surely benefit.

The longitudinal nature of the authors' study provides a unique opportunity to understand the dynamic interrelationships between context, position, and performance within the US healthcare industry.

The purpose of this paper is to examine how clinical handoffs affect clinical information quality (IQ) and medication administration quality.

A case study was conducted in a US hospital. The authors applied a business process management (BPM) perspective to analyze an end‐to‐end medication administration process and related handoffs, and accounting control theory (ACT) to examine the impact of handoffs on IQ and medication errors.

The study reveals how handoffs can lead to medication errors (by passing information that is not complete, accurate, timely or valid) and can help reduce errors (by preventing, detecting and correcting information quality flaws or prior clinical mistakes).

The paper reports on one case study on one hospital unit. Future studies can investigate the impact of clinical IQ on patient safety across the multitude of health information technologies (e.g. computerized provider order entry (CPOE), electronic medication administration records (EMAR), and barcode medication administration systems (BCMA)) and approaches to process design and support (e.g. use of clinical pathways and checklists).

The findings can contribute to more successful design, implementation and evaluation of medication administration and other clinical processes, ultimately improving patient safety.

The paper's main contribution is the use of accounting control theory to systematically focus on IQ to evaluate and improve end‐to‐end medical administration processes.

Key findings from recent and relevant studies on patient safety and clinical handoffs are summarized and analyzed. After briefly reviewing process management and accounting control theory, the aim of this paper is to discuss how these latter two disciplines can be combined to further improve patient safety in handoffs.

A literature review on studies of patient safety, clinical processes and clinical handoffs was conducted in leading medical, quality, and information systems journals.

This paper issues a call for research using a trans‐disciplinary methodology to shed new light on information quality issues in clinical handoff processes, which in turn should improve patient safety.

The literature review employed systematic, heuristic, iterative and practical criteria for identifying and selecting papers, trading off completeness for multi‐disciplinarity. No prior empirical patient safety studies combined process management and accounting control theory.

The above‐noted trans‐disciplinary analytic approach may help medical professionals develop more effective handoff processes, checklists, standard operating procedures (SOPs), clinical pathways, and supporting software, and audit and continuously monitor their implementation.

This paper responds to recent calls for trans‐disciplinary research on healthcare quality improvement. The literature review is valuable for understanding clinical handoff problems and solutions from multiple perspectives. The proposed combination of two theories – accounting control theory and business process management – is novel and useful for describing, improving and monitoring handoff processes in the broader context of clinical processes, using a common terminology for information quality traits.

This paper aims to address the reporting of validation and evaluation criteria in qualitative management accounting studies, which is a topic of critical debate in qualitative social science research. The objective of this study is to investigate the ways researchers have reported the use of evaluation criteria in qualitative management accounting studies and whether they are associated with certain paradigmatic affiliations.

Building on the work of Eriksson and Kovalainen [Eriksson and Kovalainen (2008) Qualitative Methods in Business Research. London, Sage], the following three approaches are examined: the adoption of classic concepts of validity and reliability, the use of alternative concepts and the abandonment of general evaluation criteria. Content analysis of 212 case and field studies published during 2006 to February 2015 was conducted to be able to offer an analysis of the most recent frontiers of knowledge.

The key empirical results of this study provide partial support for the theoretical expectations. They specify and refine Eriksson and Kovalainen’s (2008) classification system, first, by identifying a new approach to evaluation and validation and, second, by showing mixed results on the paradigmatic consistency in the use of evaluation criteria.

This paper is not necessarily exhaustive or representative of all the evaluation criteria developed; the authors focused on the explicit reporting of criteria only and the findings cannot be generalized. Somewhat different results might have been obtained if other journals, other fields of research or a longer period were considered.

The findings of this study enhance the knowledge of alternative approaches and criteria to validation and evaluation. The findings can aid both in the evaluation of management accounting research and in the selection of appropriate evaluation approaches and criteria.

This paper presents a synthesis of the literature (Table I) and new empirical findings that are potentially useful for both academic scholars and practitioners.

This paper aims to examine the importance of celebrity brands in influencing consumer perceptions of celebrity authenticity, which drives positive consumer attitudes and intentions. In addition, the notion of low-celebrity investment is investigated as a factor that diminishes the positive outcomes associated with celebrity brands.

Study 1 examines the effect of brand situation (endorsement versus celebrity brand) on consumer attitudes and intentions. Studies 2 and 3 investigate the role of celebrity authenticity in explaining the effects observed in Study 1. Study 4 examines celebrity investment as a bound of the phenomenon.

Study 1 demonstrates that consumers report heightened attitudes and intentions towards celebrity brands when compared to endorsements. Studies 2 and 3 provide evidence that authenticity explains the effects observed in Study 1. Results of Study 4 show that when consumers are aware of low-celebrity investment, the celebrity is viewed as inauthentic regardless of brand situation.

This research is limited as it focuses only on known celebrity endorsers who were matched with products that had a high level of fit. In addition, purchase intentions were measured as opposed to the study of actual purchase behaviour.

This research has important implications for the development of endorsements and celebrity brands by demonstrating that consumers view celebrities as authentic when they are involved with brands for reasons other than monetary compensation.

This research shows that consumers have heightened attitudes and intentions towards celebrity brands compared to endorsements. This research identifies celebrity authenticity as the process underlying the observed phenomenon. However, celebrity investment is identified as a boundary condition demonstrating that knowledge of low investment results in a celebrity being viewed as inauthentic.