Determinants adoption of computer-assisted auditing tools (CAATs)

Isabel Pedrosa, Carlos J. Costa, Manuela Aparicio

Research output: Contribution to journalArticle

Abstract

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.

Original languageEnglish
Pages (from-to)565-583
Number of pages19
JournalCognition, Technology and Work
Volume22
Issue number3
Early online date9 Jul 2019
DOIs
Publication statusPublished - Aug 2020

Keywords

  • Adoption model
  • Adoption theory
  • CAATs
  • Computer-assisted audit tools
  • Statutory auditors

UN Sustainable Development Goals (SDGs)

  • SDG 8 - Decent Work and Economic Growth
  • SDG 9 - Industry, Innovation and Infrastructure

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