Purpose –The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended … audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs …/methodology/approach –To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current …

This paper evaluates the role of information technology and CAATTs and the way they could increase companies … companies during the CAATTs’ adoption process. Organizations arrive to change their conduct of business and to promote … efficiency above all. The conclusion of our study states that new technologies and CAATTs do have a significant impact on …

-tourism is relatively a new concept, the study adapts the Unified Theory of Acceptance and Usage of Technology (UTAUT) as the … strategizing their mobile marketing efforts. Originality/value: In additional, the study also extends the applicability of UTAUT in …

supermarkets. To this end, we adopt the unified theory of acceptance and use of technology (UTAUT) as a theoretical approach to …

implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve …. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software …

fast form and Likert scales using a complex technology acceptance model in the context of tax software acceptance. Second …

antecedentes de los componentes del modelo Unified Theory of Acceptance and Use of Technology (UTAUT) en un entorno obligatorio. El … facilitadoras influyen sobre el uso de la mencionada plataforma. Respecto a los antecedentes de los componentes del modelo UTAUT … Use of Technology (UTAUT) model’s components in the context of compulsory use environments. The present research addresses …