Acceptance of audit technology using a new paradigm: I-TOE

Khairina Rosli, Paul H.P. Yeow, Siew Eu-Gene

    Research output: Contribution to conferencePaperpeer-review

    Abstract

    This paper presents a new paradigm of computer-assisted-auditing techniques and tools (CAATTs) acceptance called I-TOE (Individual-Technology-Organization-Environment) in audit firms. CAATTs are audit technologies that automate audit procedures. CAATTs allow audit work to be performed efficiently and effectively thus reducing audit time spent. Previous studies explore CAATTs acceptance from individual auditor perceptions and did not consider issues from both organization and individual perspective at the same time. Therefore, this paper contributes to extend better understanding on factors that audit firms would need to consider in predicting CAATTs adoption. It applies a combination of Technology-Organization-Environment framework and Unified Theory of Acceptance and Use of Technology variables, and adds new variables of technology risk, technology fit, and top management commitment. The framework provides assistance to audit firms and other organizations' internal audit departments that need to evaluate CAATTs acceptance. Future empirical studies may be done to provide evidence and empirically validate this I-TOE framework.

    Original languageEnglish
    Pages2515-2523
    Number of pages9
    Publication statusPublished - 2012
    EventInternational Business Information Management 2012 - Istanbul, Turkey
    Duration: 9 May 201210 May 2012
    Conference number: 18th
    http://ibima.org/conference/18th-ibima-conference/

    Conference

    ConferenceInternational Business Information Management 2012
    Abbreviated titleIBIMA 2012
    CountryTurkey
    CityIstanbul
    Period9/05/1210/05/12
    OtherIBIMA held two conferences in 2012 with the same name.
    Internet address

    Keywords

    • Audit technology
    • CAATTs
    • IT in accounting
    • Technology acceptance

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