Motivations and limitations on the use of information technology on statutory auditors' work: An exploratory study

Pedrosa, Isabel; Costa, Carlos J.; Laureano, Raul

doi:10.1109/cisti.2015.7170623

Cited by 15 publications

(7 citation statements)

References 21 publications

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“…The Joint Effect between the litigation risk and task complexity on auditors' reliance on decision aids. Gomaa (2005) Studies suggest that auditor firm have to include more guidance that will let auditors to understand the technology and maximize their benefits from using it (Pedrosa et al, 2015;Sutton & Arnold,2016& Adya & Philips,2019. Koreff, 2021 advice auditors and decision maker to mentally transform the information presented to him into a useful form to avoid the lack between the decision maker and the decision aids.…”

Section: 53mentioning

confidence: 99%

أثر خطر التقاضی و تعقد مهمة المراجعة على مدى اعتماد المراجعین على الأدوات المساعدة فی اتخاذ القرارات – دراسة تجریبیة ( باللغة الانجلیزیة)

الله¹,

جمعة²,

رمضان³

2022

مجلة الاسکندریة للبحوث المحاسبیة

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The purpose of this study is to examine the effect of litigation risk and task complexity on auditors' reliance on decision aids. The importance of this study arises from the benefits that auditors gain as a result of relying on the decision aids. The reliance on decision aids results in more accurate decision, improving effectiveness, efficiency and audit quality. Accordingly, the research hypotheses were developed to suggest that auditors will choose to rely on decision aids in high levels of litigation risk or high levels of task complexity. To test the hypotheses, an experimental design is used and a sample of 80 auditors working for big 4 and non-big 4 auditing firms. The study used two independent variables which are litigation risk; manipulated into two levels (high and low) and task complexity; manipulated into two levels (high and low). The dependent variable is the extent of auditor's reliance on decision aids measured by dividing the levels of reliance using a Likert scale from 1 to 5 Results indicated that auditors are not likely to rely on decision aids with high levels of risk and more complex tasks, instead, they prefer to depend on their personal judgment. In addition, results showed that auditors working in big 4 firms may choose to rely on decision aids more than who are working in non-big 4 auditing firm.

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Section: 53mentioning

confidence: 99%

أثر خطر التقاضی و تعقد مهمة المراجعة على مدى اعتماد المراجعین على الأدوات المساعدة فی اتخاذ القرارات – دراسة تجریبیة ( باللغة الانجلیزیة)

الله¹,

جمعة²,

رمضان³

2022

مجلة الاسکندریة للبحوث المحاسبیة

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“…Several studies explored the intention to adopt CAATs in different countries (Janvrin et al 2008;Ebimobowei et al, 2013;Bierstaker et al 2014;Curtis & Payne, 2014;Pedrosa, 2015;Mansour, 2016;Mohammad et al, 2017;Zainol et al, 2017;Al-Hiyari et al, 2019;Pedrosa et al, 2019). (Janvrin et al, 2008) examined auditors' acceptance of CAATs by external auditors in Big4, national, regional, and local firms in the U.S. Their results found that the performance expectancy and facilitating conditions increased the likelihood towards that auditor to use CAATs.…”

Section: Literature Reviewmentioning

confidence: 99%

Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen

Khalil

Nafti

2020

ijafr

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External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit Techniques (CAATs). The main objective of this study to examine the factors influencing of adoption of CAATs in the external audit process in Yemen, using Structural Equation Modeling (SEM). The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized as a theoretical basis in this study. A quantitative approach was carried out by a questionnaire completed by 312 participants. The results mainly showed that the behavioral intention to adopt CAATs is significantly and positively influenced by the performance expectancy, social influence and facilitating conditions, but it was not influenced by the effort expectancy. Besides, this is the first study in Yemen about the adoption of CAATs.

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“…Nowadays, it is virtually impractical to carry out a financial statement audit without using emerging technology tools. Such a debate may perhaps have been acceptable during the past two decades; however, it is important to know why practicing auditors use emerging technology tools from an auditing professional perspective and to ascertain how it might be possible to increase the efficacy and efficiency of external auditors' tasks (Pedrosa et al, 2015). Emerging technology tools have remained extensive in the global service environment over the past two decades, particularly with the rapid shifts in stakeholders' needs, the timely provision of services and improved service quality at a lesser cost.…”

Section: Introductionmentioning

confidence: 99%

Emerging technology and auditing practice: analysis for future directions

Thottoli

Ahmed

Thomas³

2022

EJMS

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PurposeThe purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.Design/methodology/approachThe primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).FindingsThe findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.Research limitations/implicationsThe study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.Practical implicationsThis study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.Social implicationsAudit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.Originality/valueThe study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.

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Motivations and limitations on the use of information technology on statutory auditors' work: An exploratory study

Cited by 15 publications

References 21 publications

أثر خطر التقاضی و تعقد مهمة المراجعة على مدى اعتماد المراجعین على الأدوات المساعدة فی اتخاذ القرارات – دراسة تجریبیة ( باللغة الانجلیزیة)

أثر خطر التقاضی و تعقد مهمة المراجعة على مدى اعتماد المراجعین على الأدوات المساعدة فی اتخاذ القرارات – دراسة تجریبیة ( باللغة الانجلیزیة)

Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen

Emerging technology and auditing practice: analysis for future directions

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