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
Country/TerritoryTurkey
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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