This study reviews the most recent literature on UTAUT (Unified Theory of Acceptance, and
Use of Technology) and UTAUT 2 (Unified Theory of Acceptance, and Use of Technology) 2 …

Purpose The purpose of this study is to map the conceptual structure of the body of
knowledge linking digital technologies and auditing, with the aim of contributing to a better …

There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
developing nations regardless of its importance to audit productivity and cost reduction, and …

Although internal auditors are increasingly aware of the importance and value of audit
analytics, prior research indicates that the use of audit analytics is below expectation. This …

Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate
some of their tasks. Since most transactions in accounting are computerized, auditing of …

Purpose–The use of computer-assisted audit techniques and tools (CAATTs) is a part of
many professionally recommended audit procedures. This paper aims to argue that …

In the big data era, internal audit functions (IAFs) should innovate their techniques so as to
add value to their organizations. The use of data analytics (DA) increases IAFs' ability to …

Continuous auditing technology has been studied in various contexts, but mostly within
large enterprises with their own integrated information systems and internal auditing …

Data analytics has been emphasized as an effective tool in audit engagements. However,
both our understanding and the use of data analytics in audit engagements are limited. The …

Despite the speed of technological and digital advances and the increase in stakeholder
expectations, the recent studies shown that the actual use of Computer-Assisted Auditing …