Technology and Audit Quality: Moderating Role of Auditor Experience

Kwaku Ohemeng Tinyase (), PhD Evans O. N. D. Ocansey () and PhD Felix Oppong Asamoah ()

Journal of Accounting, 2025, vol. 7, issue 2, 30 - 46

Abstract: Purpose: This study investigates the influence of technology on audit quality, emphasising the moderating role of auditors’ experience in this relationship. Methodology: A quantitative cross-sectional survey design was employed, using purposive and convenience sampling to select 385 auditors. Data were collected through an online questionnaire and analysed using descriptive and moderation regression analysis. Findings: The results substantiate both hypotheses. Technology has a significant positive effect on Audit Quality (β = 2.875, t = 45.670, p < .001). The effect of Technology becomes statistically insignificant (β = -0.095, t = -0.710, p > .05) once Auditor Experience is included in the model. Auditor Experience is a significant predictor of audit quality (β = 0.795, t = 12.845, p < .001), with the model explaining 39.5% of the variance (R² = 0.395). The interaction between Technology and Auditor Experience has a significant moderating effect (β = 0.089, t = 3.278, p < .001). This confirms that the relationship between Technology and Audit Quality is stronger when the auditor has more experience. Unique Contribution to Theory, Practice and Policy: The study’s cross-sectional design and reliance on self-reported data may limit the ability to establish causal relationships or capture complex behavioural dynamics. Nevertheless, the findings contribute to TAM by highlighting the contingent nature of perceived usefulness and the pivotal role of user experience in achieving the full advantages of technology in auditing. The findings indicate the need for audit firms and regulatory bodies to invest in digital tools alongside targeted capacity-building initiatives. Equipping auditors with the requisite digital competencies through structured training and ongoing support can significantly enhance the effective adoption and impact of technology in audit practice.

Keywords: Audit Quality; Technology Adoption; Auditor Experience; Audit Innovation; Digital Auditing (search for similar items in EconPapers)
Date: 2025
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