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What factors influence auditors' use of computer-assisted audit techniques?
16 references·16 citing·19 second hopsampled
What factors influence auditors' use of computer-assisted audit techniques? (2013)What factors influence auditors' use of c…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…User Acceptance of Information Technology: Toward A Unified View1 (2003)User Acceptance of Informatio…Performance Impacts of Information Technology: Is Actual Usage the Missing Link? (2003)Performance Impacts of Inform…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Why Don’t Men Ever Stop to Ask for Directions? Gender, Social Influence, and Their Role in Technology Acceptance and Usage Behavior1 (2000)Why Don’t Men Ever Stop to As…AGE DIFFERENCES IN TECHNOLOGY ADOPTION DECISIONS: IMPLICATIONS FOR A CHANGING WORK FORCE (2000)AGE DIFFERENCES IN TECHNOLOGY…Social Cognitive Theory and Individual Reactions to Computing Technology: A Longitudinal Study1 (1999)Social Cognitive Theory and I…A Model of the Antecedents of Perceived Ease of Use: Development and Test (1996)A Model of the Antecedents of…Computer Self-Efficacy: Development of a Measure and Initial Test (1995)Computer Self-Efficacy: Devel…Assessing IT Usage: The Role of Prior Experience (1995)Assessing IT Usage: The Role …The theory of planned behavior (1991)The theory of planned behaviorPersonal Computing: Toward a Conceptual Model of Utilization1 (1991)Personal Computing: Toward a …Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation (1991)Development of an Instrument …User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)User Acceptance of Computer T…Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Perceived Usefulness, Perceiv…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19 (2023)The Influence of Technologica…A meta-analysis of factors affecting acceptance of information technology in auditing (2023)A meta-analysis of factors af…Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective (2022)Examining the critical factor…Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model (2021)Factors affecting online acco…Embedding process mining into financial statement audits (2021)Embedding process mining into…Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia (2020)Organizational and environmen…Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence (2020)Correlates of the internal au…Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis (2020)Continuous Auditing and Risk-…Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy (2020)Ascertaining auditors’ intent…An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements (2020)An Exploratory Study into the…Determinants adoption of computer-assisted auditing tools (CAATs) (2019)Determinants adoption of comp…Understanding usage and value of audit analytics for internal auditors: An organizational approach (2018)Understanding usage and value…Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors (2018)Information Technology Govern…An Accounting Information Systems Perspective on Data Analytics and Big Data (2017)An Accounting Information Sys…Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan (2016)Factors Affecting the Adoptio…Eight Issues on Audit Data Analytics We Would Like Researched (2014)Eight Issues on Audit Data An…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)A Process Model of Internal Corporate Venturing in the Diversified Major Firm (1983)Understanding Information Technology Usage: A Test of Competing Models (1995)Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model (2000)Self-efficacy mechanism in human agency. (1982)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Understanding Attitudes and Predicting Social Behavior (1980)Self-efficacy: Toward a unifying theory of behavioral change. (1977)Structural Equation Modeling and Regression: Guidelines for Research Practice (2000)Coefficient Alpha and the Internal Structure of Tests (1951)Self-efficacy: Toward a unifying theory of behavioral change. (1977)Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 (2012)Older Adults' Reasons for Using Technology while Aging in Place (2015)Diffusion of Innovations 1 (2019)A Coefficient of Agreement for Nominal Scales (1960)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Technology Acceptance Model 3 and a Research Agenda on Interventions (2008)Trust and TAM in Online Shopping: An Integrated Model1 (2003)
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References

  • 1991The theory of planned behavior90,729 cited
  • 1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology68,271 cited
  • 2003User Acceptance of Information Technology: Toward A Unified View144,945 cited
  • 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models25,696 cited
  • 1991Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation9,145 cited
  • 1995Computer Self-Efficacy: Development of a Measure and Initial Test6,414 cited
  • 2000Why Don’t Men Ever Stop to Ask for Directions? Gender, Social Influence, and Their Role in Technology Acceptance and Usage Behavior14,353 cited
  • 1991Personal Computing: Toward a Conceptual Model of Utilization13,814 cited
  • 1996A Model of the Antecedents of Perceived Ease of Use: Development and Test3,799 cited
  • 1995Assessing IT Usage: The Role of Prior Experience2,887 cited
  • 1999Social Cognitive Theory and Individual Reactions to Computing Technology: A Longitudinal Study12,517 cited
  • 2000AGE DIFFERENCES IN TECHNOLOGY ADOPTION DECISIONS: IMPLICATIONS FOR A CHANGING WORK FORCE1,721 cited
  • 2003Performance Impacts of Information Technology: Is Actual Usage the Missing Link?1,415 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

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1,044 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • Cited by

    • 2021Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model156 cited
    • 2018Understanding usage and value of audit analytics for internal auditors: An organizational approach151 cited
    • 2017An Accounting Information Systems Perspective on Data Analytics and Big Data148 cited
    • 2020Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy133 cited
    • 2020Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia124 cited
    • 2020An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements122 cited
    • 2022Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective93 cited
    • 2014Eight Issues on Audit Data Analytics We Would Like Researched83 cited
    • 2021Embedding process mining into financial statement audits81 cited
    • 2019Determinants adoption of computer-assisted auditing tools (CAATs)77 cited
    • 2020Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence69 cited
    • 2016Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan55 cited
    • 2023A meta-analysis of factors affecting acceptance of information technology in auditing49 cited
    • 2018Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors48 cited
    • 2023The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-1943 cited
    • 2020Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis41 cited