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Information Sciences Letters

Information Sciences Letters

Abstract

Current businesses are shifting towards e-business and adopting computerized accounting information systems. These changes affected the audit profession’s performance in IT audit, financial reports by auditing, and tracing e-source documents. Usage of Computer Assisted Audit Techniques (CAATs) is dominated by developed countries among large-scale companies. Few studies examined the adoption among small auditing public firms. Therefore, this study developed and proposed a new adoption framework based on a unified theory of acceptance and use technology (UTAUT) and social exchange theory (SET) to examine the factors that influence the adoption of CAATs in the context of Jordanian public firms. The study obtains data from 173 auditors working in Jordanian audit firms. This study analyzes the data using AMOS. The results show that performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating condition (FC), and trust all positively influence the auditors’ use of CAATs (AUC). The auditors’ use of CAAT positively influences perceived audit performance. Top management support moderated the effect of PE, EE, SI, FC, and trust on AUC. Auditing courses should pay attention to the usage of technology in this profession.

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