Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan

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 s...

Full description

Saved in:

Bibliographic Details
Format:	Thesis
Language:	English
Subjects:	Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs)
Online Access:	http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/1/Page%201-24.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/2/Full%20text.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/4/Ayman%20Mohammad.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-unimap-77904
record_format	uketd_dc
spelling	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 Syahida, Kamil, Dr. 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. Universiti Malaysia Perlis (UniMAP) Thesis en http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77904 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/3/license.txt 8a4605be74aa9ea9d79846c1fba20a33 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/1/Page%201-24.pdf 7241860933ecc59d8398466f6d659658 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/2/Full%20text.pdf 6a471c3852885437b0d8ef368da74bd9 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/4/Ayman%20Mohammad.pdf f5601a7ef619ca30f5d8e3565cf43a31 Universiti Malaysia Perlis (UniMAP) Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs) School of Business Innovation and Technopreneurship
institution	Universiti Malaysia Perlis
collection	UniMAP Institutional Repository
language	English
advisor	Syahida, Kamil, Dr.
topic	Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs)
spellingShingle	Auditing Technology adoption Computer-Assisted Audit Tools and Techniques (CAATTs) Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan
description	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.
format	Thesis
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
granting_institution	Universiti Malaysia Perlis (UniMAP)
granting_department	School of Business Innovation and Technopreneurship
url	http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/1/Page%201-24.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/2/Full%20text.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/77904/4/Ayman%20Mohammad.pdf
_version_	1776104253818929152

Factors affecting the intention to fully adopt the computer assisted audit tools and techniques (CAATTs) among external auditors in Jordan

Similar Items