Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective
Purpose In light of the repercussions of the COVID-19 pandemic, electronic auditing
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
otherwise known as computer-assisted audit tools and techniques (CAATTs) has become …
Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia
Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in
increasing audit productivity and reducing costs, their adoption by audit firms is low in …
increasing audit productivity and reducing costs, their adoption by audit firms is low in …
Factors determining internal auditors' behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study
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 …
some of their tasks. Since most transactions in accounting are computerized, auditing of …
Determinants adoption of computer-assisted auditing tools (CAATs)
During the last 15 years, several studies on technology acceptance have been pursued, and
several new models have been proposed. This paper presents a theoretical background on …
several new models have been proposed. This paper presents a theoretical background on …
The impact of computer assisted auditing techniques in the audit process: an assessment of performance and effort expectancy
The rapid advancement of technology has had a significant impact on a wide range of
industries, including the auditing industry. It is now obvious that employing Computer …
industries, including the auditing industry. It is now obvious that employing Computer …
[PDF][PDF] Analysis of motivational factors that influence usage of computer assisted audit techniques (CAATS) by external auditors in Jordan
The aim of this study is to analyze the impact of performance expectancy, externalities,
facilitating conditions, social influence, and behavioral intentions on using Computer …
facilitating conditions, social influence, and behavioral intentions on using Computer …
[HTML][HTML] Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector
Background: This study aims to examine public sector auditors' tendency to use somputer
assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 …
assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 …
Auditing and data analytics via computer assisted audit techniques (CAATS) determinants of adoption intention among auditors in Malaysia
IS Mohamed, NHM Muhayyidin, N Rozzani - … on big data and internet of …, 2019 - dl.acm.org
Internet of things has revolutionized the way audit work is conducted. Computer Assisted
Auditing Techniques (CAATs) has emerged as a data analytics tool to assist auditors in their …
Auditing Techniques (CAATs) has emerged as a data analytics tool to assist auditors in their …
Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private's companies.
R Aljamal, SE bin Janudin - Global Journal of Economics …, 2021 - search.ebscohost.com
Purpose–The aim of this research paper is to analyze the factors influencing the utilization of
Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies …
Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies …
Examining CAATTs implementation by internal auditors in the public sector
Abstract Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors,
and it needs to be adopted to gain the audit efficiency and effectiveness especially in a …
and it needs to be adopted to gain the audit efficiency and effectiveness especially in a …