Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor
Nabil Ahmad Mareai Senan
Abstract:This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Converse… Show more
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