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

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

James Lloyd Bierstaker2013

Article2013

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

James Lloyd Bierstaker · Diane Joyce Janvrin · D. Jordan Lowe

164 citations·0/0 files stored·Advances in Accounting

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Technology Adoption and User Behaviour Auditing, Earnings Management, Governance Robotic Process Automation Applications

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References

1991The theory of planned behavior 1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2003User Acceptance of Information Technology: Toward A Unified View1 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models 1991Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation 1995Computer Self-Efficacy: Development of a Measure and Initial Test 2000Why Don’t Men Ever Stop to Ask for Directions? Gender, Social Influence, and Their Role in Technology Acceptance and Usage Behavior1 1991Personal Computing: Toward a Conceptual Model of Utilization1

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Year2013

Typearticle

Published2013-12-25

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations164

Files0 public / 0

ShelfTechnology Adoption and User Behaviour

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doi10.1016/j.adiac.2013.12.005

openalex_workW1985363889

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2020Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia

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2014Eight Issues on Audit Data Analytics We Would Like Researched