Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan
Master of Science in Accounting
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Universiti Malaysia Perlis (UniMAP)
2017
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my.unimap-779042023-02-21T07:48:30Z Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan Ayman Mohammad, Said Khasawneh Syahida, Kamil, Dr. Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs) Master of Science in Accounting Computer-Assisted Audit Tools and Techniques (CAATTs) are the tools and techniques that enable auditors to automate tasks including client risk assessment, analysis of data, and detection of fraud in order to increase audit quality. Nevertheless, it has been evident that Jordanian companies are still involved in frauds such as tax evasion, fraud and manipulation of financial statements especially in obtaining financing from banks. Despite the advantages of adopting CAATTs in auditing practices, there is little evidence about their adoption among external auditors in the Jordanian context. Hence, this study aimed to fill this gap. The primary aims of this study were to explore the current usage of CAATTs and further examine factors affecting the intention to fully adopt CAATTs among Jordanian external auditors working in various national, international, and the world’s Big 4 audit firms. The present study employed the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify factors affecting the intention to fully adopt CAATTs. These factors included performance expectancy, effort expectancy, social influence, facilitating conditions, and trust as an external factor. Online survey was conducted in which a questionnaire was sent to 181 Jordanian external auditors that yielded 54.14% response rate. Results have shown that performance expectancy, effort expectancy and social influence were all positively related to the intention to fully adopt CAATTs. Moreover, trust was positively related to performance expectancy and effort expectancy. However, facilitating conditions and trust were not positively related to the intention to fully adopt CAATTs. The findings have also indicated that a limited number of only 8 respondents among the Jordanian external auditors surveyed had fully adopted CAATTs. In this regard, most of the Jordanian audit firms were facing many obstacles such as the lack of knowledge and training related to the usage of CAATTs. Thus, it is recommended that the Jordanian professional accounting body should help the auditors in Jordan to adopt CAATTs by developing training programs and organising conferences to disseminate knowledge among all auditors about importance of adopting CAATTs. Nonetheless, it should be noted that the survey was conducted between December and January which may have not been an appropriate time to collect data from the auditors because they would be busy preparing audit reports during this period. For future research, it is suggested that the use of Generalized Audit Software (GAS) among internal auditors or information technology auditors is examined by using the Technology- Organization-Environment (TOE) framework. 2017 2023-02-21T07:45:30Z 2023-02-21T07:45:30Z Thesis http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77904 en Universiti Malaysia Perlis (UniMAP) Universiti Malaysia Perlis (UniMAP) School of Business Innovation and Technopreneurship |
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| topic |
Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs) |
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Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs) Ayman Mohammad, Said Khasawneh Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| description |
Master of Science in Accounting |
| author2 |
Syahida, Kamil, Dr. |
| author_facet |
Syahida, Kamil, Dr. Ayman Mohammad, Said Khasawneh |
| format |
Thesis |
| author |
Ayman Mohammad, Said Khasawneh |
| author_sort |
Ayman Mohammad, Said Khasawneh |
| title |
Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| title_short |
Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| title_full |
Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| title_fullStr |
Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| title_full_unstemmed |
Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan |
| title_sort |
factors affecting the intention to fully adopt the computer assisted audit tools and techniques (caatts) among external auditors in jordan |
| publisher |
Universiti Malaysia Perlis (UniMAP) |
| publishDate |
2017 |
| url |
http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77904 |
| _version_ |
1772813084049539072 |