TY - JOUR
T1 - What factors influence auditors' use of computer-assisted audit techniques?
AU - Bierstaker, James
AU - Janvrin, Diane
AU - Lowe, David
PY - 2014/6
Y1 - 2014/6
N2 - 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.
AB - 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.
KW - Auditor technology adoption
KW - CAATs
KW - UTAUT
UR - http://www.scopus.com/inward/record.url?scp=84901612338&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84901612338&partnerID=8YFLogxK
U2 - 10.1016/j.adiac.2013.12.005
DO - 10.1016/j.adiac.2013.12.005
M3 - Article
AN - SCOPUS:84901612338
SN - 0882-6110
VL - 30
SP - 67
EP - 74
JO - Advances in Accounting
JF - Advances in Accounting
IS - 1
ER -