Information Technology Continuance in the External Audit Profession: Evidence from Vietnam

Hung Nguyen Xuan and Yen Nguyen Thi Hoang ()
Additional contact information
Hung Nguyen Xuan: University of Economics Ho Chi Minh City
Yen Nguyen Thi Hoang: University of Economics Ho Chi Minh City

A chapter in Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), 2023, pp 289-303 from Springer

Abstract: Abstract This study presents a research model that combines rational action, represented by perceived usefulness, subjective norm, continuance intention and empirical response to shape external auditor’s continuance behavior using a particular technology. By collecting primary data through surveys on continuance behavior using information technology at independent auditing firms, we have demonstrated that this relationship is cross-functional, complementary and interdependent. Hence, this article implies that future studies need to examine the difference when approaching the theory of behavior using information technology in the first and subsequent time on many aspects, including: objective and subjective reasons of the individual and facilitating conditions of the organization.

Keywords: information technology; continuance; auditor; TAM; disconfirmation; satisfaction (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-150-0_20

Ordering information: This item can be ordered from
http://www.springer.com/9789464631500

DOI: 10.2991/978-94-6463-150-0_20

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().