An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing

Mary B. Curtis and Elizabeth A. Payne

International Journal of Accounting Information Systems, 2008, vol. 9, issue 2, 104-121

Abstract: While computer-assisted audit techniques (CAATs) have the potential to increase efficiency and effectiveness of audit engagements, research in this area suggests that such techniques are under-utilized in public accounting. We propose that this condition is due to performance evaluation pressure and the use of budgets for multiple purposes, which result in the misalignment of firm and individual employee goals. We apply technology acceptance and budgeting theories to test this contention as well as potential organizational strategies for reducing the impediments to technology acceptance in the audit profession.

Keywords: Audit technology; Budgeting; Risk; UTAUT (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (27)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:9:y:2008:i:2:p:104-121

DOI: 10.1016/j.accinf.2007.10.002

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