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Statutory auditor's profile and computer assisted audit tools and techniques' acceptance: indicators on firms and peers' influence

Authors:

Isabel Pedrosa,

Carlos J. CostaAuthors Info & Claims

ISDOC '14: Proceedings of the International Conference on Information Systems and Design of Communication

Pages 20 - 26

https://doi.org/10.1145/2618168.2618172

Published: 16 May 2014 Publication History

Abstract

In this paper, statutory auditors' profiles will be defined on Computer Assisted Audit Tools and Techniques' intention to use and use concerning the influence of statutory auditors firms' dimension (number of collaborators, number of financial auditors and number of statutory auditors), peers impact (other statutory auditors and the professional group influence on the professional context) and social influence (people and firm support). Additionally, previous research on the experience with tools and its influence on the acceptance are documented this research group, and also the professional experience (number of years of professional experience). The variety of computer assisted audit tools available in the firm and its impact on the acceptance is also addressed. In the reference group, was possible to conclude that firm dimension, peers and social influence and experience have a positive impact on Computer Assisted Audit Tools and Techniques' acceptance. However, the number of available tools has a negative impact on intention to use confirming that is not relevant to have several tools but to be expert in one or two tools.

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Cited By

Afsay ATahriri ARezaee Z(2023)A meta-analysis of factors affecting acceptance of information technology in auditingInternational Journal of Accounting Information Systems10.1016/j.accinf.2022.10060849(100608)Online publication date: Jun-2023
https://doi.org/10.1016/j.accinf.2022.100608
Samagaio ADiogo T(2022)Effect of Computer Assisted Audit Tools on Corporate SustainabilitySustainability10.3390/su1402070514:2(705)Online publication date: 9-Jan-2022
https://doi.org/10.3390/su14020705
Handoko BChu N(2021)UTAUT Model in Predicting Auditor Intention in Adopting CAATsProceedings of the 2021 12th International Conference on E-business, Management and Economics10.1145/3481127.3481142(144-153)Online publication date: 17-Jul-2021
https://dl.acm.org/doi/10.1145/3481127.3481142
Show More Cited By

Index Terms

Statutory auditor's profile and computer assisted audit tools and techniques' acceptance: indicators on firms and peers' influence

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Published In

cover image ACM Other conferences

ISDOC '14: Proceedings of the International Conference on Information Systems and Design of Communication

May 2014

192 pages

ISBN:9781450327138

DOI:10.1145/2618168

General Chairs:
Carlos J. Costa
ISCTE-IUL, Lisboa, Portugal
,
Manuela Aparicio
Adetti/ISCTE, Lisboa, Portugal

Copyright © 2014 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

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EuroSIGDOC: ACM SIGDOC European chapter

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New York, NY, United States

Publication History

Published: 16 May 2014

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ADETTI-IUL
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ISDOC 2014: ISDOC 2014 - International Conference on Information Systems and Design of Communication

May 16 - 17, 2014

Lisbon, Portugal

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ISDOC '14 Paper Acceptance Rate 31 of 63 submissions, 49%;

Overall Acceptance Rate 31 of 63 submissions, 49%

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Cited By

Afsay ATahriri ARezaee Z(2023)A meta-analysis of factors affecting acceptance of information technology in auditingInternational Journal of Accounting Information Systems10.1016/j.accinf.2022.10060849(100608)Online publication date: Jun-2023
https://doi.org/10.1016/j.accinf.2022.100608
Samagaio ADiogo T(2022)Effect of Computer Assisted Audit Tools on Corporate SustainabilitySustainability10.3390/su1402070514:2(705)Online publication date: 9-Jan-2022
https://doi.org/10.3390/su14020705
Handoko BChu N(2021)UTAUT Model in Predicting Auditor Intention in Adopting CAATsProceedings of the 2021 12th International Conference on E-business, Management and Economics10.1145/3481127.3481142(144-153)Online publication date: 17-Jul-2021
https://dl.acm.org/doi/10.1145/3481127.3481142
Abreu PAparicio MCosta C(2018)Blockchain technology in the auditing environment2018 13th Iberian Conference on Information Systems and Technologies (CISTI)10.23919/CISTI.2018.8399460(1-6)Online publication date: Jun-2018
https://doi.org/10.23919/CISTI.2018.8399460
Smidt LAhmi ASteenkamp Lvan der Nest DLubbe D(2018)A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in AustraliaAustralian Accounting Review10.1111/auar.1225229:3(516-531)Online publication date: 26-Jun-2018
https://doi.org/10.1111/auar.12252

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