Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption

Abdul Rahman Al Natour, Ahmed Al-Dmour, Hala Zaidan, Hamzah Al-Mawali and Abdulla Al Jalahma

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 5, 857-881

Abstract: PurposeThis paper aims to examine the key factors influencing the adoption of computer-aided audit tools and techniques (CAATTs) by external auditors in Jordan. It addresses a gap in the literature by applying an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to an emerging market, offering insights into technology adoption within a unique regulatory and technological environment.Design/methodology/approachThis study uses a quantitative methodology, using a structured, self-administered survey completed by 168 external auditors in Jordan. Data were analyzed using partial least squares structural equation modeling to test an extended UTAUT model. The framework incorporates additional constructs – trust, satisfaction, self-efficacy, perceived enjoyment and perceived risk – tailored to the auditing profession.FindingsThe results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, satisfaction, trust and self-efficacy influence auditors’ intentions to adopt CAATTs. Additionally, perceived risk moderates the relationship between performance expectancy and behavioral intention, highlighting the importance of managing risk perceptions to facilitate adoption.Originality/valueThis study extends the UTAUT model with constructs relevant to the auditing context, offering a more nuanced understanding of CAATT adoption in emerging markets. It provides theoretical advancement and practical guidance for policymakers and audit firms. It highlights the importance of training, trust-building and risk mitigation strategies to encourage effective technology integration in audit practices.

Keywords: Behavioral intention; CAATTs; UTAUT; Jordan; External auditors (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2024-0284

DOI: 10.1108/JAOC-08-2024-0284

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