“…Early literature on implementation and utilization of the ICT and CAATTs identified that, in the auditing context, the use of technology as a tool may positively contribute to productivity and efficiency of auditors' performance during audit engagements (Abdolmohammadi & Usoff, 2001;Banker et al, 2002;Elliot et al, 1985;Janvrin et al, 2008), and support almost any audit task (Pedrosa & Costa, 2012). But also, as presented above, the literature built on an alternative stream where scholars investigated impacts of technology and audit tools on professional judgment (Bell et al, 2002;Bonner, 1999), thoughts facilitation (Pieptea & Anderson, 1987) and decision-making skills (Adler, 1987). What both of these streams of literature omitted to consider was the actual consequences of the ICT on the interaction between auditors at different ranks, and understanding mechanisms of why is that so.…”