Articlehybrid2025

The Moderating Role of Auditor Experience on Determinants of Computer-Assisted Auditing Tools and Techniques

13 citations0/0 files storedJournal of risk and financial management

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

Abstract

This study indicates that internal auditors need to fully adopt CAATs to improve the efficiency of auditing tasks. This paper investigates the determinants influencing CAAT adoption among internal auditors in Jordanian firms. This study investigates the roles of performance expectancy, effort expectancy, social influence, and facilitating conditions on the adoption of CAATs. Also, this study investigates the moderating variable of auditor experience. The data were collected using a survey that was sent to 420 internal auditors in auditing firms in Jordan. A total of 291 responses were collected, of which 279 proved to be valid for study. This study found that the adoption of CAATs is influenced by performance expectancy, facilitating conditions, social influence, and auditor experience. Conversely, effort expectancy has no influence. Furthermore, auditor experience moderates the relationship between performance expectancy and facilitating conditions for CAAT adoption. This study found that auditor experience does not moderate the relationship between effort expectancy or social influence and CAATs in auditing firms in Jordan.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 2003User Acceptance of Information Technology: Toward A Unified View1 2000A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies 2021Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R 2022Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example 2023Modeling students’ perceptions of artificial intelligence assisted language learning 2014Examining the adoption of computer-assisted audit tools and techniques 2024Examining the role of social influence, learning value and habit on students’ intention to use ChatGPT: the moderating effect of information accuracy in the UTAUT2 model

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