The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms

Abstract

Generalized Audit Software (GAS) is critical for auditing a firm’s financial statements. However, the usage of this software is widely limited to developed countries. The purpose of this study is to examine the usage of GAS among auditing firms in Jordan. Based on the technology organization environment framework (TOE), our study proposes organizational factors (technology cost benefits analysis (TCBA), technological compatibility (TC) (technological factors (TF), top management support (TMS), organizational readiness (OR), environmental factors (GAS complexity (GASC), and competitive pressure (CP)) to affect the GAS usage (GASU). Furthermore, auditor satisfaction was proposed as a moderating variable. Moreover, the data was collected from auditors using convenience sampling and analyzed using Smart PLS. The findings showed that TCBA, TC, TMS, OR, and GASC are critical predictors of GASU. Additionally, CP has an insignificant effect on GASU. Also, auditor satisfaction is not a moderating variable while big data moderated the effect of Technological factors on GAS. Lastly, more studies are needed in GASU in developing countries to understand the predictors of this technology among individuals. This means that decision-makers are advised to enhance the knowledge of auditors regarding the usage of GAS and to spread the knowledge regarding the benefits of GAS for auditors and auditing firms.

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