Factors influencing the use of computer-assisted audit techniques in the digital era
Abstract
Digitalization is a challenge of the current environment, and the digital transition has extended to the audit profession. It affects the technology used by clients and the pressure on auditors by audit regulations to apply and use computer-assisted audit techniques (CAATs). The results of specialized literature indicate that the application and use of CAATs in auditing practice are limited. Thus, the present research aimed to investigate the factors that could influence the use of CAATs by auditors, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The empirical investigation consisted of 112 questionnaires that were analyzed by external auditors. The research results indicated a positive influence on the behavioral intention to use CAATs, which was influenced by performance expectations and facilitating conditions. In contrast, effort expectations and social influence did not affect the behavioral intention to use CAATs. We conclude that management should have a greater involvement in encouraging the use and application of CAATs, including supporting the process with the necessary resources. This work augments the knowledge of the factors that influence the behavioral intention to use CAATs among auditors in Romania and can be a useful resource for practitioners.
Keyword : CAATs, audit, digitalization, UTAUT, intention to use, audit mission
How to Cite
Fülöp, M. T., Ionescu, C. A., Măgdaș, N., & Topor, D. I. (2024). Factors influencing the use of computer-assisted audit techniques in the digital era. Journal of Business Economics and Management, 25(6), 1140–1160. https://doi.org/10.3846/jbem.2024.22505
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Abdul Ghani, A., Shahimi, S., & Che Azmi, A. A. (2022). Determinants of computer assisted audit tools and techniques (CAATs) adoption. Advanced International Journal of Banking, Accounting and Finance, 4(12), 1–21. https://doi.org/10.35631/AIJBAF.412001
Agwupuye, R. E. (2023). The effects of Computer Assisted Audit Techniques (CAATs) on the performance of audit work. SSRN. https://doi.org/10.2139/ssrn.4434319
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl, & J. Beckmann (Eds.), Action control. SSSP Springer Series in Social Psychology. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-69746-3_2
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Al-Hiyari, A., Al Said, N., & Hattab, E. (2019). Factors that influence the use of Computer Assisted Audit techniques (CAATs) by internal auditors in Jordan. Academy of Accounting and Financial Studies Journal, 23(3), 1–15.
Astolfi, P. (2021). Did the International Financial Reporting Standards increase the audit expectation gap? An exploratory study. Accounting in Europe, 18(2), 166–195. https://doi.org/10.1080/17449480.2020.1865549
Atta, A., Baniata, H., Othman, O., Ali, B., Abughaush, S., Aljundi, N., & Ahmad, A. (2024). The impact of computer assisted auditing techniques in the audit process: An assessment of performance and effort expectancy. International Journal of Data and Network Science, 8(2), 977–988. https://doi.org/10.5267/j.ijdns.2023.12.009
Awuah, B., Onumah, J. M., & Duho, K. C. T. (2022). Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana. The Electronic Journal of Information Systems in Developing Countries, 88(2), Article e12203. https://doi.org/10.1002/isd2.12203
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors’ use of computer-assisted audit techniques?. Advances in Accounting, 30(1), 67–74. https://doi.org/10.1016/j.adiac.2013.12.005
Boczko, T. (2024). Accounting information systems audit. In Information systems in accounting and finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-48586-2_13
Busalim, A. H. (2016). Understanding social commerce: A systematic literature review and directions for further research. International Journal of Information Management, 36(6), 1075–1088. https://doi.org/10.1016/j.ijinfomgt.2016.06.005
Calderon, T. G., & Gao, L. (2023). Innovative and novel research datasets related to cybersecurity risk disclosures: A research note. Journal of Information Systems, 37(2), 123–128. https://doi.org/10.2308/ISYS-2022-065
Chatterjee, S., Rana, N. P., Dwivedi, Y. K., & Baabdullah, A. M. (2021). Understanding AI adoption in manufacturing and production firms using an integrated TAM-TOE model. Technological Forecasting and Social Change, 170, Article 120880. https://doi.org/10.1016/j.techfore.2021.120880
Chen, Z.-H., Kang, J. W., Koedijk, K. G., Gao, X., & Gu, Z. H. (2024). Short-term market reactions to ESG ratings disclosures: An event study in the Chinese Stock Market. Journal of Behavioral and Experimental Finance, 43, Article 100975. https://doi.org/10.1016/j.jbef.2024.100975
Compeau, D., Higgins, C. A., & Huff, S. (1999). Social cognitive theory and individual reactions to computing technology: A longitudinal study. MIS Quarterly, 23(2), 145–158. https://doi.org/10.2307/249749
Compeau, D. R., & Higgins, C. A. (1995). Application of social cognitive theory to training for computer skills. Information Systems Research, 6(2), 118–143. https://doi.org/10.1287/isre.6.2.118
Curtis, B. M., & Payne, A. E. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304–326. https://doi.org/10.1108/MAJ-07-2013-0903
Davis, F. D. (1989). Perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22(14), 1111–1132. https://doi.org/10.1111/j.1559-1816.1992.tb00945.x
Deepal, A. G., & Jayamaha, A. (2022). Audit expectation gap: A comprehensive literature review. Asian Journal of Accounting Research, 7(3), 308–319. https://doi.org/10.1108/AJAR-10-2021-0202
Difalla, S. A., Metwalli, M. Z., & El Sharawy, B. B. (2024). The impact of digitization on the audit client’s business risk: An applied study on companies listed on the Saudi Stock Exchange. Applied Mathematics & Information, 18(2), 323–344. https://doi.org/10.18576/amis/180210
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388. https://doi.org/10.2307/3150980
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit digitalization and its consequences on the audit expectation gap: A critical perspective. Accounting Horizons, 37(1), 43–69. https://doi.org/10.2308/HORIZONS-2021-027
Geraldes, D., Madeira, E., Carvalho, V. S., & Chambel, M. J. (2019). Work-personal life conflict and burnout in contact centers: The moderating role of affective commitment. Personnel Review, 48(2), 400–416. https://doi.org/10.1108/PR-11-2017-0352
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. SAGE Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-1
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Partial least squares: The better approach to structural equation modeling? Long Range Planning, 45(5–6), 312–319. https://doi.org/10.1016/j.lrp.2012.09.011
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Handoko, B. L., & Wijaya, S. A. (2020, December). How information technology intervene competence and effort to auditor performance. In Proceedings of the 2020 2nd International Conference on E-Business and E-commerce Engineering (pp. 28–34). Association for Computing Machinery. https://doi.org/10.1145/3446922.3446928
Handoko, B. L., & Chu, N. C. (2021). UTAUT model in predicting auditor intention in adopting CAATs. In The 2021 12th International Conference on E-business, Management and Economics (ICEME 2021) (pp. 144–153). Association for Computing Machinery, New York, USA. https://doi.org/10.1145/3481127.3481142
Ionaşcu, I., Ionaşcu, M., Nechita, E., Săcărin, M., & Minu, M. (2022). Digital transformation, financial performance and sustainability: Evidence for European Union listed companies. Amfiteatru Economic, 24(59), 94–109. https://doi.org/10.24818/EA/2022/59/94
Ionescu, A. M., Clipa, A. M., Turnea, E. S., Clipa, C. I., Bedrule-Grigoruță, M. V., & Roth, S. (2022). The impact of innovation framework conditions on corporate digital technology integration: Institutions as facilitators for sustainable digital transformation. Journal of Business Economics and Management, 23(5), 1037–1059. https://doi.org/10.3846/jbem.2022.17039
Iran Mahd, M., Bahar Moghadam, M., & Abousaeidi, M. (2024). Presenting the acceptance model of computer-based auditing tools and techniques with the ISM technique. International Journal of Nonlinear Analysis and Applications, 2, 297–310. https://doi.org/10.22075/ijnaa.2023.31610.4682
Iskamto, D., Ghazali, P. L., Aftanorhan, A., & Bon, A. T. (2020). Exploratory Factor Analysis (EFA) to measure entrepreneur satisfaction. In International Conference on Industrial Engineering and Operations Management (pp. 2585–2593). Detroit, MI, USA.
JS, K., Senani, K. G. P., & Ajward, R. (2024). Examining determinants of auditors’ intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-08-2023-0474
Khalil, A., & Olfa, N. (2020). Factors that influence the adoption of Computer Assisted Audit Techniques (CAATs) by external auditors in Yemen. International Journal of Accounting and Financial Reporting, 10(2), 1–23. https://doi.org/10.5296/ijafr.v10i2.16692
Kim, J., & Gambino, A. (2016). Do we trust the crowd or information system? Effects of personalization and bandwagon cues on users’ attitudes and behavioral intentions toward a restaurant recommendation website. Computers in Human Behavior, 65, 369–379. https://doi.org/10.1016/j.chb.2016.08.038
Kossek, E. E. (2016). Managing work-life boundaries in the digital age. Organizational Dynamics 45(3), 258–270. https://doi.org/10.1016/j.orgdyn.2016.07.010
Lestari, D., Mardian, S., & Firman, M. A. (2020). Why don’t auditors use computer-assisted audit techniques? Study at small public accounting firms. The Indonesian Accounting Review, 10(2), 105–116. https://doi.org/10.14414/tiar.v10i2.1974
Loraas, T., & Wolfe, C. J. (2006). Why wait? Modeling factors that influence the decision of when to learn a new use of technology. Journal of Information Systems, 20(2), 1–23. https://doi.org/10.2308/jis.2006.20.2.1
Lutfi, A., & Alqudah, H. (2023). The influence of technological factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 15(9), Article 7704. https://doi.org/10.3390/su15097704
Mahzan, N., & Lymer, A. (2009). Examining motivations to adopt Computer Assisted Audit Tools and Techniques (CAATTs): Cases of UK Internal Auditors. In 12th IBIMA Conference Collected Proceedings of the International Business Information Management Conference, Kuala Lumpur, Malaysia.
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877
Mansour, E. M. (2016). Factors affecting the adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Business and Economic Research, 6(1), 248–271. https://doi.org/10.5296/ber.v6i1.8996
Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information Systems Research, 2(3), 192–222. https://doi.org/10.1287/isre.2.3.192
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management–FinTech, XBRL, blockchain and cryptocurrencies. Quality–Access to Success, 21(174), 159–166. https://www.srac.ro/calitatea/en/arhiva/2020/QAS_Vol.21_No.174_Feb.2020.pdf
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167, 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nasrah, H., Muda, I., & Kesuma, S. A. (2023). Computer Assisted Audit Tools and Techniques Adoption: A systematic literature review. International Journal of Social Service and Research, 3(3), 630–638. https://doi.org/10.46799/ijssr.v3i3.301
Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: A systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189–209. https://doi.org/10.1108/JPBAFM-02-2020-0015
Pedrosa, I., & Costa, C. J. (2012). Computer assisted audit tools in real world: Idea applications and approache’s in real context. International Journal of Computer Information Systems and Industrial Management Applications, 4, 161–168.
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition Technology and Work, 22(2), 565–583. https://doi.org/10.1007/s10111-019-00581-4
Pedrosa, I., Costa, C. J., & Laureano, R. M. S. (2015). Motivations and limitations on the use of information technology on statutory auditors’ work: An exploratory study. 2015 10th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1–6). Aveiro, Portugal. https://doi.org/10.1109/CISTI.2015.7170623
Ringle, C. M., Sarstedt, M., & Straub, D. W. (2012). Editor’s comments: a critical look at the use of PLS-SEM in “MIS Quarterly”. MIS Quarterly, 36(1), iii–xiv. https://doi.org/10.2307/41410402
Ripoll-Soler, C., & de-Miguel-Molina, M. (2019). Higher education mergers in Europe: A comparative study of the post-merger phase. Tertiary Education and Management, 25, 255–271. https://doi.org/10.1007/s11233-019-09027-y
Robinson, J., Dixon, J., Macsween, A., Van Schaik, P., & Martin, D. (2015). The effects of exergaming on balance, gait, technology acceptance and flow experience in people with multiple sclerosis: A randomized controlled trial. BMC Sports Science, Medicine and Rehabilitation, 7(8). https://doi.org/10.1186/s13102-015-0001-1
Saputra, D., Abrar, A., & Rinaldy, R. A. (2024). The influence of computer-assisted audit techniques (CAAT) on the use of heuristic methods by auditors. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 6673–6686.
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Treating unobserved heterogeneity in PLS-SEM: A multi-method approach. In H. Latan, & R. Noonan (Eds.), Partial least squares path modeling. Springer, Cham. https://doi.org/10.1007/978-3-319-64069-3_9
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In C. Homburg, M. Klarmann, & A. Vomberg (Eds.), Handbook of market research. Springer, Cham. https://doi.org/10.1007/978-3-319-57413-4_15
Sayana, S. A. (2003). Using CAATs to support IS audit. Information Systems Control Journal, 1, 21–23.
Scott, D. A., Valley, B., & Simecka, B. A. (2017). Mental health concerns in the digital age. International Journal of Mental Health and Addiction, 15, 604–613. https://doi.org/10.1007/s11469-016-9684-0
Shihab, M. R., Meilatinova, N., & Hidayanto, A. N. (2017). Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia. Procedia Computer Science, 124, 522–529. https://doi.org/10.1016/j.procs.2017.12.185
Siala Bouaziz, S., & Jarboui, A. (2019). The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France. Contemporary Economics, 13(1), 63–78.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, Article 100445. https://doi.org/10.1016/j.accinf.2019.100445
Silalahi, R., Simorangkir, P., & Akbar, T. (2022). The influence Computer Assisted Auditing Tools and Techniques (CAATTs) and professional ethics on auditor performance. Ilomata International Journal of Tax and Accounting, 3(3), 297–307. https://doi.org/10.52728/ijtc.v3i3.514
Sirois, F. M., Millings, A., & Hirsch, J. K. (2016). Insecure attachment orientation and well-being in emerging adults: The roles of perceived social support and fatigue. Personality and Individual Differences, 101, 318–321. https://doi.org/10.1016/j.paid.2016.06.026
Spoorthy, M. S., Singh, L. K., Tikka, S. K., & Hara, S. H. (2021). Exploratory factor analysis of young’s internet addiction test among professionals from India: An online survey. Indian Journal of Psychological Medicine, 43(1), 65–69. https://doi.org/10.1177/0253717620932243
Taylor, S., & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155. https://doi.org/10.1016/0167-8116(94)00019-K
Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal computing: Toward a conceptual model of utilization. MIS Quarterly, 15(1), 125–143. https://doi.org/10.2307/249443
Usmani, S. S., Sharath, M., & Mehendale, M. (2022). Future of mental health in the metaverse. General Psychiatry, 35, Article e100825. https://doi.org/10.1136/gpsych-2022-100825
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Venkatesh, V., Morris, M., Davis, G., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Widuri, R., O’Connell, B., & Yapa, P. W. (2016). Adopting generalized audit software: An Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821–847. https://doi.org/10.1108/MAJ-10-2015-1247
Yumiba, K. (2024). Digital transformation in audit – Japan’s current situation in advantages and challenges of adopting digital technology. In A. Perdana, & T. Wang (Eds.), Digital transformation in accounting and auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-46209-2_13
Zadorozhnyi, Z.-M., Muravskyi, V., Shevchuk, O., & Bryk, M. (2021). Innovative accounting methodology of ensuring the interaction of economic and cybersecurity of enterprises. Marketing and Management of Innovations, 4, 36–46. https://doi.org/10.21272/mmi.2021.4-03
Zakaria, M., Ahmad, W. N. W., Hussin, N. C., Hassan, R. A., Marzuki, M. M., Syukur, M., & Sari, E. N. (2024). Adoption of tax digitalisation among Malaysian tax practitioners. TELKOMNIKA (Telecommunication Computing Electronics and Control), 22(3), 567–575. https://doi.org/10.12928/telkomnika.v22i3.25959
Zeynivandnezhad, F., Rashed, F., & Kanooni, A. (2019). Exploratory factor analysis for TPACK among mathematics teachers: Why, what and how. Anatolian Journal of Education, 4(1), 59–76. https://doi.org/10.29333/aje.2019.416a
Agwupuye, R. E. (2023). The effects of Computer Assisted Audit Techniques (CAATs) on the performance of audit work. SSRN. https://doi.org/10.2139/ssrn.4434319
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl, & J. Beckmann (Eds.), Action control. SSSP Springer Series in Social Psychology. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-69746-3_2
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Al-Hiyari, A., Al Said, N., & Hattab, E. (2019). Factors that influence the use of Computer Assisted Audit techniques (CAATs) by internal auditors in Jordan. Academy of Accounting and Financial Studies Journal, 23(3), 1–15.
Astolfi, P. (2021). Did the International Financial Reporting Standards increase the audit expectation gap? An exploratory study. Accounting in Europe, 18(2), 166–195. https://doi.org/10.1080/17449480.2020.1865549
Atta, A., Baniata, H., Othman, O., Ali, B., Abughaush, S., Aljundi, N., & Ahmad, A. (2024). The impact of computer assisted auditing techniques in the audit process: An assessment of performance and effort expectancy. International Journal of Data and Network Science, 8(2), 977–988. https://doi.org/10.5267/j.ijdns.2023.12.009
Awuah, B., Onumah, J. M., & Duho, K. C. T. (2022). Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana. The Electronic Journal of Information Systems in Developing Countries, 88(2), Article e12203. https://doi.org/10.1002/isd2.12203
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors’ use of computer-assisted audit techniques?. Advances in Accounting, 30(1), 67–74. https://doi.org/10.1016/j.adiac.2013.12.005
Boczko, T. (2024). Accounting information systems audit. In Information systems in accounting and finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-48586-2_13
Busalim, A. H. (2016). Understanding social commerce: A systematic literature review and directions for further research. International Journal of Information Management, 36(6), 1075–1088. https://doi.org/10.1016/j.ijinfomgt.2016.06.005
Calderon, T. G., & Gao, L. (2023). Innovative and novel research datasets related to cybersecurity risk disclosures: A research note. Journal of Information Systems, 37(2), 123–128. https://doi.org/10.2308/ISYS-2022-065
Chatterjee, S., Rana, N. P., Dwivedi, Y. K., & Baabdullah, A. M. (2021). Understanding AI adoption in manufacturing and production firms using an integrated TAM-TOE model. Technological Forecasting and Social Change, 170, Article 120880. https://doi.org/10.1016/j.techfore.2021.120880
Chen, Z.-H., Kang, J. W., Koedijk, K. G., Gao, X., & Gu, Z. H. (2024). Short-term market reactions to ESG ratings disclosures: An event study in the Chinese Stock Market. Journal of Behavioral and Experimental Finance, 43, Article 100975. https://doi.org/10.1016/j.jbef.2024.100975
Compeau, D., Higgins, C. A., & Huff, S. (1999). Social cognitive theory and individual reactions to computing technology: A longitudinal study. MIS Quarterly, 23(2), 145–158. https://doi.org/10.2307/249749
Compeau, D. R., & Higgins, C. A. (1995). Application of social cognitive theory to training for computer skills. Information Systems Research, 6(2), 118–143. https://doi.org/10.1287/isre.6.2.118
Curtis, B. M., & Payne, A. E. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304–326. https://doi.org/10.1108/MAJ-07-2013-0903
Davis, F. D. (1989). Perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22(14), 1111–1132. https://doi.org/10.1111/j.1559-1816.1992.tb00945.x
Deepal, A. G., & Jayamaha, A. (2022). Audit expectation gap: A comprehensive literature review. Asian Journal of Accounting Research, 7(3), 308–319. https://doi.org/10.1108/AJAR-10-2021-0202
Difalla, S. A., Metwalli, M. Z., & El Sharawy, B. B. (2024). The impact of digitization on the audit client’s business risk: An applied study on companies listed on the Saudi Stock Exchange. Applied Mathematics & Information, 18(2), 323–344. https://doi.org/10.18576/amis/180210
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388. https://doi.org/10.2307/3150980
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit digitalization and its consequences on the audit expectation gap: A critical perspective. Accounting Horizons, 37(1), 43–69. https://doi.org/10.2308/HORIZONS-2021-027
Geraldes, D., Madeira, E., Carvalho, V. S., & Chambel, M. J. (2019). Work-personal life conflict and burnout in contact centers: The moderating role of affective commitment. Personnel Review, 48(2), 400–416. https://doi.org/10.1108/PR-11-2017-0352
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. SAGE Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-1
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Partial least squares: The better approach to structural equation modeling? Long Range Planning, 45(5–6), 312–319. https://doi.org/10.1016/j.lrp.2012.09.011
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Handoko, B. L., & Wijaya, S. A. (2020, December). How information technology intervene competence and effort to auditor performance. In Proceedings of the 2020 2nd International Conference on E-Business and E-commerce Engineering (pp. 28–34). Association for Computing Machinery. https://doi.org/10.1145/3446922.3446928
Handoko, B. L., & Chu, N. C. (2021). UTAUT model in predicting auditor intention in adopting CAATs. In The 2021 12th International Conference on E-business, Management and Economics (ICEME 2021) (pp. 144–153). Association for Computing Machinery, New York, USA. https://doi.org/10.1145/3481127.3481142
Ionaşcu, I., Ionaşcu, M., Nechita, E., Săcărin, M., & Minu, M. (2022). Digital transformation, financial performance and sustainability: Evidence for European Union listed companies. Amfiteatru Economic, 24(59), 94–109. https://doi.org/10.24818/EA/2022/59/94
Ionescu, A. M., Clipa, A. M., Turnea, E. S., Clipa, C. I., Bedrule-Grigoruță, M. V., & Roth, S. (2022). The impact of innovation framework conditions on corporate digital technology integration: Institutions as facilitators for sustainable digital transformation. Journal of Business Economics and Management, 23(5), 1037–1059. https://doi.org/10.3846/jbem.2022.17039
Iran Mahd, M., Bahar Moghadam, M., & Abousaeidi, M. (2024). Presenting the acceptance model of computer-based auditing tools and techniques with the ISM technique. International Journal of Nonlinear Analysis and Applications, 2, 297–310. https://doi.org/10.22075/ijnaa.2023.31610.4682
Iskamto, D., Ghazali, P. L., Aftanorhan, A., & Bon, A. T. (2020). Exploratory Factor Analysis (EFA) to measure entrepreneur satisfaction. In International Conference on Industrial Engineering and Operations Management (pp. 2585–2593). Detroit, MI, USA.
JS, K., Senani, K. G. P., & Ajward, R. (2024). Examining determinants of auditors’ intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-08-2023-0474
Khalil, A., & Olfa, N. (2020). Factors that influence the adoption of Computer Assisted Audit Techniques (CAATs) by external auditors in Yemen. International Journal of Accounting and Financial Reporting, 10(2), 1–23. https://doi.org/10.5296/ijafr.v10i2.16692
Kim, J., & Gambino, A. (2016). Do we trust the crowd or information system? Effects of personalization and bandwagon cues on users’ attitudes and behavioral intentions toward a restaurant recommendation website. Computers in Human Behavior, 65, 369–379. https://doi.org/10.1016/j.chb.2016.08.038
Kossek, E. E. (2016). Managing work-life boundaries in the digital age. Organizational Dynamics 45(3), 258–270. https://doi.org/10.1016/j.orgdyn.2016.07.010
Lestari, D., Mardian, S., & Firman, M. A. (2020). Why don’t auditors use computer-assisted audit techniques? Study at small public accounting firms. The Indonesian Accounting Review, 10(2), 105–116. https://doi.org/10.14414/tiar.v10i2.1974
Loraas, T., & Wolfe, C. J. (2006). Why wait? Modeling factors that influence the decision of when to learn a new use of technology. Journal of Information Systems, 20(2), 1–23. https://doi.org/10.2308/jis.2006.20.2.1
Lutfi, A., & Alqudah, H. (2023). The influence of technological factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 15(9), Article 7704. https://doi.org/10.3390/su15097704
Mahzan, N., & Lymer, A. (2009). Examining motivations to adopt Computer Assisted Audit Tools and Techniques (CAATTs): Cases of UK Internal Auditors. In 12th IBIMA Conference Collected Proceedings of the International Business Information Management Conference, Kuala Lumpur, Malaysia.
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/MAJ-05-2013-0877
Mansour, E. M. (2016). Factors affecting the adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Business and Economic Research, 6(1), 248–271. https://doi.org/10.5296/ber.v6i1.8996
Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information Systems Research, 2(3), 192–222. https://doi.org/10.1287/isre.2.3.192
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management–FinTech, XBRL, blockchain and cryptocurrencies. Quality–Access to Success, 21(174), 159–166. https://www.srac.ro/calitatea/en/arhiva/2020/QAS_Vol.21_No.174_Feb.2020.pdf
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167, 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nasrah, H., Muda, I., & Kesuma, S. A. (2023). Computer Assisted Audit Tools and Techniques Adoption: A systematic literature review. International Journal of Social Service and Research, 3(3), 630–638. https://doi.org/10.46799/ijssr.v3i3.301
Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: A systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189–209. https://doi.org/10.1108/JPBAFM-02-2020-0015
Pedrosa, I., & Costa, C. J. (2012). Computer assisted audit tools in real world: Idea applications and approache’s in real context. International Journal of Computer Information Systems and Industrial Management Applications, 4, 161–168.
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition Technology and Work, 22(2), 565–583. https://doi.org/10.1007/s10111-019-00581-4
Pedrosa, I., Costa, C. J., & Laureano, R. M. S. (2015). Motivations and limitations on the use of information technology on statutory auditors’ work: An exploratory study. 2015 10th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1–6). Aveiro, Portugal. https://doi.org/10.1109/CISTI.2015.7170623
Ringle, C. M., Sarstedt, M., & Straub, D. W. (2012). Editor’s comments: a critical look at the use of PLS-SEM in “MIS Quarterly”. MIS Quarterly, 36(1), iii–xiv. https://doi.org/10.2307/41410402
Ripoll-Soler, C., & de-Miguel-Molina, M. (2019). Higher education mergers in Europe: A comparative study of the post-merger phase. Tertiary Education and Management, 25, 255–271. https://doi.org/10.1007/s11233-019-09027-y
Robinson, J., Dixon, J., Macsween, A., Van Schaik, P., & Martin, D. (2015). The effects of exergaming on balance, gait, technology acceptance and flow experience in people with multiple sclerosis: A randomized controlled trial. BMC Sports Science, Medicine and Rehabilitation, 7(8). https://doi.org/10.1186/s13102-015-0001-1
Saputra, D., Abrar, A., & Rinaldy, R. A. (2024). The influence of computer-assisted audit techniques (CAAT) on the use of heuristic methods by auditors. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 6673–6686.
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Treating unobserved heterogeneity in PLS-SEM: A multi-method approach. In H. Latan, & R. Noonan (Eds.), Partial least squares path modeling. Springer, Cham. https://doi.org/10.1007/978-3-319-64069-3_9
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In C. Homburg, M. Klarmann, & A. Vomberg (Eds.), Handbook of market research. Springer, Cham. https://doi.org/10.1007/978-3-319-57413-4_15
Sayana, S. A. (2003). Using CAATs to support IS audit. Information Systems Control Journal, 1, 21–23.
Scott, D. A., Valley, B., & Simecka, B. A. (2017). Mental health concerns in the digital age. International Journal of Mental Health and Addiction, 15, 604–613. https://doi.org/10.1007/s11469-016-9684-0
Shihab, M. R., Meilatinova, N., & Hidayanto, A. N. (2017). Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia. Procedia Computer Science, 124, 522–529. https://doi.org/10.1016/j.procs.2017.12.185
Siala Bouaziz, S., & Jarboui, A. (2019). The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France. Contemporary Economics, 13(1), 63–78.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, Article 100445. https://doi.org/10.1016/j.accinf.2019.100445
Silalahi, R., Simorangkir, P., & Akbar, T. (2022). The influence Computer Assisted Auditing Tools and Techniques (CAATTs) and professional ethics on auditor performance. Ilomata International Journal of Tax and Accounting, 3(3), 297–307. https://doi.org/10.52728/ijtc.v3i3.514
Sirois, F. M., Millings, A., & Hirsch, J. K. (2016). Insecure attachment orientation and well-being in emerging adults: The roles of perceived social support and fatigue. Personality and Individual Differences, 101, 318–321. https://doi.org/10.1016/j.paid.2016.06.026
Spoorthy, M. S., Singh, L. K., Tikka, S. K., & Hara, S. H. (2021). Exploratory factor analysis of young’s internet addiction test among professionals from India: An online survey. Indian Journal of Psychological Medicine, 43(1), 65–69. https://doi.org/10.1177/0253717620932243
Taylor, S., & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155. https://doi.org/10.1016/0167-8116(94)00019-K
Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal computing: Toward a conceptual model of utilization. MIS Quarterly, 15(1), 125–143. https://doi.org/10.2307/249443
Usmani, S. S., Sharath, M., & Mehendale, M. (2022). Future of mental health in the metaverse. General Psychiatry, 35, Article e100825. https://doi.org/10.1136/gpsych-2022-100825
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Venkatesh, V., Morris, M., Davis, G., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Widuri, R., O’Connell, B., & Yapa, P. W. (2016). Adopting generalized audit software: An Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821–847. https://doi.org/10.1108/MAJ-10-2015-1247
Yumiba, K. (2024). Digital transformation in audit – Japan’s current situation in advantages and challenges of adopting digital technology. In A. Perdana, & T. Wang (Eds.), Digital transformation in accounting and auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-46209-2_13
Zadorozhnyi, Z.-M., Muravskyi, V., Shevchuk, O., & Bryk, M. (2021). Innovative accounting methodology of ensuring the interaction of economic and cybersecurity of enterprises. Marketing and Management of Innovations, 4, 36–46. https://doi.org/10.21272/mmi.2021.4-03
Zakaria, M., Ahmad, W. N. W., Hussin, N. C., Hassan, R. A., Marzuki, M. M., Syukur, M., & Sari, E. N. (2024). Adoption of tax digitalisation among Malaysian tax practitioners. TELKOMNIKA (Telecommunication Computing Electronics and Control), 22(3), 567–575. https://doi.org/10.12928/telkomnika.v22i3.25959
Zeynivandnezhad, F., Rashed, F., & Kanooni, A. (2019). Exploratory factor analysis for TPACK among mathematics teachers: Why, what and how. Anatolian Journal of Education, 4(1), 59–76. https://doi.org/10.29333/aje.2019.416a