A meta-analysis of factors affecting acceptance of information technology in auditing

A Afsay, A Tahriri, Z Rezaee - International Journal of Accounting …, 2023 - Elsevier
Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …

Computer Assisted Audit Tools and techniques adoption: A systematic literature review

H Nasrah, I Muda, SA Kesuma - International Journal of …, 2023 - ijssr.ridwaninstitute.co.id
Abstract Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation
in the field of technology in the world of accounting, CAATTs have become fundamental in …

Factors influencing the use of computer-assisted audit techniques in the digital era

MT Fülöp, CA Ionescu, N Măgdaș… - Journal of Business …, 2024 - jau.vgtu.lt
Digitalization is a challenge of the current environment, and the digital transition has
extended to the audit profession. It affects the technology used by clients and the pressure …

[PDF][PDF] BİLGİSAYAR DESTEKLİ DENETİM TEKNİKLERİNİN DENETİM RİSKİNE ETKİLERİ: İSTANBUL'DA FAALİYET GÖSTEREN BAĞIMSIZ DENETİM …

S Bakan, A Dursun - 2020 - dergipark.org.tr
Bu araştırmada, İstanbul'da faaliyet gösteren denetim firmalarının bilgisayar destekli denetim
tekniklerini kullanım durumu ve bu tekniklerin denetim riski üzerine etkileri araştırılmıştır …

The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in …

K Deniswara, T Henky, AN Mulyawan, WK Armand… - The …, 2023 - journal.binus.ac.id
The research aimed to analyze factors that influence acceptance of Computer Assisted Audit
Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified …

Instrument Development for Investigating Students' Intention to Participate in Online Discussion Forums: Cross-Cultural and Context Adaptation Using SEM.

LM Hasani, HB Santoso, K Junus - Journal of Educators Online, 2021 - ERIC
There is a need to investigate student intention to participate in online discussion forums in
the context of online collaborative learning due to the importance of student participation …

Identifying factors affecting auditors' adoption of computer assisted audit tools and techniques (caatts): an empirical ınvestigation

D Doğanay - 2019 - open.metu.edu.tr
Increasing use of Information Technologies in organizations both private and public, audit
activities has become more complicated for audit bodies. At this stage, Computer Assisted …

Study of the acceptance and effect of audit automation software used by financial auditors on the legal mission

K CHAFIK, H MGHIZOU - Information Systems Management and …, 2018 - revues.imist.ma
Despite the recommendations of audit standards to use audit technologies to increase audit
efficiency and effectiveness, recent research suggests that audit technology use is fairly low …

[PDF][PDF] The Dynamics of CAATs Adoption in Jordan: Bridging Top Management Support with Auditor Innovativeness and IT Competency

HMA Al Omari, MRA Kadir, RB Sapingi… - … on Business and …, 2025 - wseas.com
This research looks at the variables that influence Jordanian firms' use of computer-assisted
audit techniques (CAATs). CAAT is a crucial tool for auditing in today's technological …

Integrating Technology in Government Internal Audit: Catalysts and Challenges

NSA Ramli, NAM Ali - Information Management and …, 2024 - ojs.amhinternational.com
In an era marked by digital transformation, various sectors, including government entities,
are reevaluating their operational methodologies. This research delves into the pivotal …