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

Tasneem Alsarayrah and Basel J. A. Ali ()
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Tasneem Alsarayrah: Department of Administrative and Financial Sciences; Ma’an University College, Al-Balqa’ Applied University, Salt 19117, Jordan
Basel J. A. Ali: College of Economics and Management (CoEM), Al Qasimia University, Sharjah 63000, United Arab Emirates

JRFM, 2025, vol. 18, issue 4, 1-14

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.

Keywords: performance expectancy; effort expectancy; social influence; facilitating conditions; adoption of CAATs (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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