Modeling voluntary CAAT utilization decisions in auditing

Mary B. Curtis and Elizabeth A. Payne

Managerial Auditing Journal, 2014, vol. 29, issue 4, 304-326

Abstract: Purpose - – The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach - – This paper takes the form of a case study/questionnaire with Lisrel path modelling. Findings - – Results support the re-specified model. Research limitations/implications - – The model should aid audit research by providing a platform for new research to explore more specific solutions to technology reluctance. The authors extend general TAM research through additional exploration of the theory and impact of social influence, a determinant that has shown inconsistent tendencies in prior studies. The authors address several limitations in past TAM research including the use of student participants and self-selection bias. Practical implications - – Firms must understand the implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve the efficiency and effectiveness of audit procedures, aid in the identification of fraud and lower litigation costs. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software is used. Originality/value - – The study is the first to completely model the intention to use technology in an external audit engagement with consideration of budget influences.

Keywords: UTAUT; Technology acceptance; Audit technology; Budget pressure; CAATs (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-07-2013-0903

DOI: 10.1108/MAJ-07-2013-0903

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