Determinants adoption of computer-assisted auditing tools (CAATs)

During the last 15 years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of computer-assisted audit tools (CAATs) in the context of statutory auditors of a European country....

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Bibliographic Details
Published in:Cognition, technology & work technology & work, 2020-08, Vol.22 (3), p.565-583
Main Authors: Pedrosa, Isabel, Costa, Carlos J., Aparicio, Manuela
Format: Article
Language:English
Subjects:
Aerospace Technology and Astronautics
Auditing
Automotive Engineering
Cognitive Psychology
Computer Science
Industrial and Organizational Psychology
Medicine/Public Health
Original Article
User Interfaces and Human Computer Interaction
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Summary:During the last 15 years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of computer-assisted audit tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders: statutory auditors, statutory auditors firms, institutes of statutory auditors, and academy.
ISSN:1435-5558
1435-5566
DOI:10.1007/s10111-019-00581-4