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Determinants adoption of computer-assisted auditing tools (CAATs)

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Abstract

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 individual acceptance of computer-assisted audit tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders: statutory auditors, statutory auditors firms, institutes of statutory auditors, and academy.

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Acknowledgements

We gratefully acknowledge financial support from FCT—Fundação para a Ciencia e Tecnologia (Portugal), national funding through research grants UID/Multi/04466/2019, and UID/SOC/04521/2019.

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Authors and Affiliations

  1. Instituto Universitario de Lisboa (ISCTE-IUL) ISTAR-IUL, Lisbon, Portugal

    Isabel Pedrosa & Manuela Aparicio

  2. Instituto Superior de Contabilidade e Administração de Coimbra, ISCAC-IPC, Coimbra, Portugal

    Isabel Pedrosa

  3. ISEG, Lisbon School of Economics and Management, Universidade de Lisboa, Lisbon, Portugal

    Carlos J. Costa

  4. Nova Information Management School, Universidade Nova de Lisboa, Campus de Campolide, 1070-312, Lisbon, Portugal

    Manuela Aparicio

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  1. Isabel Pedrosa
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  2. Carlos J. Costa
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Appendices

Appendix A

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Table 5 Questionnaire
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Appendix B

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Table 6 Discriminant validity
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Pedrosa, I., Costa, C.J. & Aparicio, M. Determinants adoption of computer-assisted auditing tools (CAATs). Cogn Tech Work 22, 565–583 (2020). https://doi.org/10.1007/s10111-019-00581-4

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