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Factors determining internal auditors' behavioral intention to use computer-assisted auditing techniques : an extension of the UTAUT model and an empirical study

Almagrashi, Ahmad; Mujalli, Abdulwahab; Khan, Tehmina; … - In: Future Business Journal 9 (2023), pp. 1-19

extended unified theory of acceptance and use of technology (UTAUT) model. Added to this were satisfaction, trust, and … to existing technology theory by expanding our understanding of the factors influencing CAATs adoption. Moreover …Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most …

Persistent link: https://www.econbiz.de/10014382173

Physical supermarkets and digital integration : acceptance of the cashierless concept

Ponte, Diego; Bonazzi, Stefania - In: Technology analysis & strategic management 35 (2023) 9, pp. 1178-1190

Persistent link: https://www.econbiz.de/10014338508

A repeated cross-sectional study on the implementation of electronic medication management system

Kim, Eui Dong; Kuan, Kevin K. Y.; Vaghasiya, Milan Rasikbhai - In: Information technology and management 25 (2024) 1, pp. 33-50

Persistent link: https://www.econbiz.de/10014501036

Online education : evaluation of students perception during the COVID-19 pandemic

Mican, Daniel; Sterie, Luigia-Gabriela; Sitar-Tăut, … - In: The review of economic and business studies : REBS 14 (2021) 2, pp. 99-110

Persistent link: https://www.econbiz.de/10013366957

Acceptance of matchmaking tools in coworking spaces : an extended perspective

Kopplin, Cristopher Siegfried; Gantert, Till M.; Maier, … - In: Review of managerial science : RMS 16 (2022) 6, pp. 1911-1943

Persistent link: https://www.econbiz.de/10013457795

Emerging technology and auditing practice : analysis for future directions

Thottoli, Mohammed Muneerali; Essia Ries Ahmed; Thomas, … - In: European journal of management studies : EJMS 27 (2022) 1, pp. 99-119

Persistent link: https://www.econbiz.de/10013465459

Research on the introduction of a Robotic Process Automation (RPA) system in small accounting firms in Taiwan

Hsiung, Hsing-Hua; Wang, Juo-Lien - In: Economies : open access journal 10 (2022) 8, pp. 1-18

This study explores the characteristics that influence the success factors of accounting firms in the introduction of a RPA system. The RPA system success factors used in this paper are based on the measurements of the Technology Acceptance Model (TAM) and the Information System Success Model...

Persistent link: https://www.econbiz.de/10013493064

The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices

Abdullah, Abdulwahid Ahmed Hashed; Al Maqtari, Faozi A. - In: Journal of open innovation : technology, market, and … 10 (2024) 1, pp. 1-20

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

Persistent link: https://www.econbiz.de/10014518837

The impact of artificial intelligence on information audit usage : evidence from developing countries

Al Maqtari, Faozi A.; Farhan, Najib H. S.; Al-Hattami, … - In: Journal of open innovation : technology, market, and … 10 (2024) 2, pp. 1-14

The present study aims to explore the factors influencing the utilization of Information audit in the context of Egypt and Jordan, with specific attention given to the role of artificial intelligence (AI). A sample of 443 respondents participated in the study, and data collection was carried out...

Persistent link: https://www.econbiz.de/10014583911

Auditors' intention to use blockchain technology and TAM3 : the moderating role of age

Hamadeh, Amir Hasan; Nouraldeen, Rasha Mohammad; … - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-22

The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the...

Persistent link: https://www.econbiz.de/10015337363