volume 29, issue 4, P304-326 2014
DOI: 10.1108/maj-07-2013-0903
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Mary B. Curtis, Elizabeth A. Payne

Abstract: Purpose – The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach – This paper takes the form of a case study/questionnaire with Lisrel path modelling. Find…

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