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 language | English |
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Pages | 2515-2523 |
Number of pages | 9 |
Publication status | Published - 2012 |
Event | International Business Information Management 2012 - Istanbul, Turkey Duration: 9 May 2012 → 10 May 2012 Conference number: 18th http://ibima.org/conference/18th-ibima-conference/ |
Conference
Conference | International Business Information Management 2012 |
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Abbreviated title | IBIMA 2012 |
Country/Territory | Turkey |
City | Istanbul |
Period | 9/05/12 → 10/05/12 |
Other | IBIMA held two conferences in 2012 with the same name. |
Internet address |
Keywords
- Audit technology
- CAATTs
- IT in accounting
- Technology acceptance