Determinants adoption of computer-assisted auditing tools (CAATs)

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 a uditors. 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 audi tors, statutory auditors firms, institutes of statutory auditors, and academy.
Source: Cognition, Technology and Work - Category: Information Technology Source Type: research