TY - JOUR
T1 - Determinants adoption of computer-assisted auditing tools (CAATs)
AU - Pedrosa, Isabel
AU - Costa, Carlos J.
AU - Aparicio, Manuela
N1 - Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565-583. [Advanced online publication on 9 july 2019]. doi: https://doi.org/10.1007/s10111-019-00581-4
PY - 2020/8
Y1 - 2020/8
N2 - 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.
AB - 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.
KW - Adoption model
KW - Adoption theory
KW - CAATs
KW - Computer-assisted audit tools
KW - Statutory auditors
UR - http://www.scopus.com/inward/record.url?scp=85068847349&partnerID=8YFLogxK
UR - http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcAuth=Alerting&SrcApp=Alerting&DestApp=WOS_CPL&DestLinkType=FullRecord&UT=WOS:000554718300008
U2 - 10.1007/s10111-019-00581-4
DO - 10.1007/s10111-019-00581-4
M3 - Article
AN - SCOPUS:85068847349
SN - 1435-5558
VL - 22
SP - 565
EP - 583
JO - Cognition, Technology & Work
JF - Cognition, Technology & Work
IS - 3
ER -
