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What factors influence auditors' use of computer-assisted audit techniques?

Bierstaker, James; Janvrin, Diane; Lowe, D. Jordan - In: Advances in accounting : a research annual 30 (2014) 1, pp. 67-74

Persistent link: https://www.econbiz.de/10010378730

Factors influencing audit technology acceptance by audit firms : a new I-TOE adoption framework

Rosli, Khairina; Yeow, Paul H. P.; Siew, Eu-Gene - In: Journal of accounting and auditing : research & … (2012), pp. 1-11

Persistent link: https://www.econbiz.de/10011591949

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

Exploring auditors' perceptions of the usage and importance of audit information technology

Abou-El-Sood, Heba; Kotb, Amr; Allam, Amir - In: International journal of auditing : IJA 19 (2015) 3, pp. 252-266

Persistent link: https://www.econbiz.de/10011522989

Performance expectancy of generalised audit software : a developing country perspective

Widuri, Rindang - In: International journal of economics and business … 29 (2025) 1, pp. 79-93

Persistent link: https://www.econbiz.de/10015403976

A meta-analysis of factors affecting acceptance of information technology in auditing

Afsay, Akram; Tahriri, Arash; Rezaee, Zabihollah - In: International journal of accounting information systems 49 (2023), pp. 1-27

Persistent link: https://www.econbiz.de/10014318114

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 effect of technological and task considerations on auditors' acceptance of blockchain technology

Li, Yuan; Juma'h, Ahmad Hussein - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 3, pp. 129-151

Persistent link: https://www.econbiz.de/10014233569

Acceptance of digital instruments in the accounting profession

Fülöp, Melinda Timea; Ionescu, Constantin Aurelian; … - In: Journal of East European management studies : JEEMS 29 (2024) 2, pp. 283-313

Persistent link: https://www.econbiz.de/10015182027