Study of the acceptance and effect of audit automation software used by financial auditors on the legal mission
| Autor: | CHAFIK, Khalid, MGHIZOU, Hasnae |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: | |
| DOI: | 10.34874/imist.prsm/ismi/15640 |
| Popis: | Despite the recommendations of audit standards to use audit technologies to increase audit efficiency and effectiveness, recent research suggests that audit technology use is fairly low, so, the audit performance can’t be reached. Therefore, the goal of this research was to investigate the factors that determine the acceptance and the impact of an audit technology (automation audit software) in the financial audit. Based on the technology acceptance model and the impact models of technology at the individual level, the conceptual model formalize relations between external variables, beliefs auditor, satisfaction and the perceived performance. We investigate these issues using data on 102 auditors/ users of audit automation software. The results demonstrate that user satisfaction was an important indicator of acceptance of automation audit software in the audit Field. The perceived performance (efficiency and effectiveness) is affected positively by the satisfaction of financial auditors with the software and their beliefs about the usefulness of these tool. This study provides insight into the role of an audit automation software plays in the audit efficiency and effectiveness. Information Systems Management and Innovation, Vol 2, No 1 (2018) |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|