کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7340388 1476147 2014 8 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
What factors influence auditors' use of computer-assisted audit techniques?
ترجمه فارسی عنوان
عوامل موثر بر استفاده حسابرسان از تکنیک های حسابرسی با استفاده از کامپیوتر چیست؟
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
To meet the challenges of rapid advances in client technology, audit standards urge auditors to use computer-assisted audit tools and techniques (CAATs). However, recent research suggests that CAAT use is fairly low. This paper uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify and then examines factors potentially influencing auditors' use or non-use of CAATs. Examining auditor use of CAATs is important because CAATs hold out the promise of improving audit efficiency and effectiveness. Data was obtained from 181 auditors from Big 4, national, regional, and local firms. Results indicate that outcome expectations, the extent of organizational pressures and technical infrastructure support influence the likelihood that auditors will use CAATs.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 30, Issue 1, June 2014, Pages 67-74
نویسندگان
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