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A THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION
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TitleA THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION
AuthorKuhn, John
Keywordscontinuous auditing
going concern opinion
complexity theory
complex adaptive systems
agent-based modeling
AbstractDrawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component in a mock auditor going concern opinion for the airline. As a whole, the dissertation addresses the lack of an underlying system design theory and comprehensive view needed to build upon and advance the continuous assurance movement and addresses the question of how continuous auditing systems should be designed to produce knowledge--knowledge that benefits auditors, clients, and society as a whole.
AdviserCheney, Paul
PublisherUniversity of Central Florida
DegreePh.D.
Degree DisciplineDepartment of Management Information Systems
Degree GrantorBusiness Administration
Degree ProgramBusiness Administration PhD
Graduation Date2009-01-01
TypeDoctoral dissertation
Access LevelPublic - Allow Worldwide Access
Release Date2010-02-05
RepositoryUniversity Archives
Repository CollectionElectronic Theses and Dissertations
IdentifierCFE0002848
Access Linkhttp://purl.fcla.edu/fcla/etd/CFE0002848

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