What factors influence auditors' use of computer-assisted audit techniques?

James Bierstaker, Diane Janvrin, David Lowe

Research output: Contribution to journalArticle

27 Scopus citations

Abstract

To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques (CAATs). However, recent research suggests that CAAT use is fairly low. This paper uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify and then examines factors potentially influencing auditors' use or non-use of CAATs. Examining auditor use of CAATs is important because CAATs hold out the promise of improving audit efficiency and effectiveness. Data was obtained from 181 auditors from Big 4, national, regional, and local firms. Results indicate that outcome expectations, the extent of organizational pressures and technical infrastructure support influence the likelihood that auditors will use CAATs.

Original languageEnglish (US)
Pages (from-to)67-74
Number of pages8
JournalAdvances in Accounting
Volume30
Issue number1
DOIs
StatePublished - Jun 2014

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Keywords

  • Auditor technology adoption
  • CAATs
  • UTAUT

ASJC Scopus subject areas

  • Accounting
  • Finance

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