Matches in SemOpenAlex for { <https://semopenalex.org/work/W3204125862> ?p ?o ?g. }
- W3204125862 abstract "This study investigates the determinants of adoption of computer-assisted audit tools and techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn from a sample of 75 private and state-owned enterprises through questionnaires while the partial least squares structural equation modeling was employed to analyze and test the hypotheses. The findings indicate that albeit CAATT adoption within internal audit units is fairly high, the actual usage in the areas of risk assessment, fraud detection, substantive testing, and analytical procedures are still low. Using the extended technology-organization-environment (TOE) framework, results show that CAATT behavioral intention is driven by technological readiness, organizational readiness, and environmental readiness but not personal innovativeness. In addition, CAATT behavioral intention influences CAATT adoption among the internal audit units. The findings provide valuable insights to management, heads of audit units, policymakers, and regulators on ways to improve the adoption and use of CAATT. Firms should invest more in training workshops on big data analytics, hiring more data scientists or data engineers, and equipping internal audit units with the information technology infrastructure. The paper complements prior research by applying a hierarchical component modeling technique to the extended TOE framework to investigate CAATT adoption in internal audits." @default.
- W3204125862 created "2021-10-11" @default.
- W3204125862 creator A5017638920 @default.
- W3204125862 creator A5042067493 @default.
- W3204125862 creator A5080811737 @default.
- W3204125862 date "2021-10-05" @default.
- W3204125862 modified "2023-09-30" @default.
- W3204125862 title "Determinants of adoption of <scp>computer‐assisted</scp> audit tools and techniques among internal audit units in Ghana" @default.
- W3204125862 cites W104754383 @default.
- W3204125862 cites W1467526212 @default.
- W3204125862 cites W1481773499 @default.
- W3204125862 cites W1497226654 @default.
- W3204125862 cites W1582538398 @default.
- W3204125862 cites W1593126386 @default.
- W3204125862 cites W1606368101 @default.
- W3204125862 cites W1771538748 @default.
- W3204125862 cites W1791587663 @default.
- W3204125862 cites W1920422698 @default.
- W3204125862 cites W1980330356 @default.
- W3204125862 cites W1983537602 @default.
- W3204125862 cites W1985363889 @default.
- W3204125862 cites W1987198869 @default.
- W3204125862 cites W1990476963 @default.
- W3204125862 cites W1990960833 @default.
- W3204125862 cites W2000509340 @default.
- W3204125862 cites W2006821236 @default.
- W3204125862 cites W2014445449 @default.
- W3204125862 cites W2026725175 @default.
- W3204125862 cites W2036785724 @default.
- W3204125862 cites W2038798003 @default.
- W3204125862 cites W2043877977 @default.
- W3204125862 cites W2044744255 @default.
- W3204125862 cites W2049266561 @default.
- W3204125862 cites W2066285538 @default.
- W3204125862 cites W2073289124 @default.
- W3204125862 cites W2083681462 @default.
- W3204125862 cites W2094647106 @default.
- W3204125862 cites W2096604477 @default.
- W3204125862 cites W2100379340 @default.
- W3204125862 cites W2100408980 @default.
- W3204125862 cites W2103371636 @default.
- W3204125862 cites W2108382556 @default.
- W3204125862 cites W2112149259 @default.
- W3204125862 cites W2118717649 @default.
- W3204125862 cites W2122472409 @default.
- W3204125862 cites W2123438112 @default.
- W3204125862 cites W2153875459 @default.
- W3204125862 cites W2157375194 @default.
- W3204125862 cites W2161372461 @default.
- W3204125862 cites W2162061662 @default.
- W3204125862 cites W2168569455 @default.
- W3204125862 cites W2187306266 @default.
- W3204125862 cites W2209976290 @default.
- W3204125862 cites W2294888319 @default.
- W3204125862 cites W2298183908 @default.
- W3204125862 cites W2473734092 @default.
- W3204125862 cites W2560270034 @default.
- W3204125862 cites W2585414899 @default.
- W3204125862 cites W2588309384 @default.
- W3204125862 cites W2600147483 @default.
- W3204125862 cites W2765740510 @default.
- W3204125862 cites W2788749548 @default.
- W3204125862 cites W2811456963 @default.
- W3204125862 cites W2901347202 @default.
- W3204125862 cites W2908926913 @default.
- W3204125862 cites W2925610025 @default.
- W3204125862 cites W2958666491 @default.
- W3204125862 cites W2971408844 @default.
- W3204125862 cites W2995576379 @default.
- W3204125862 cites W2999653244 @default.
- W3204125862 cites W3001250036 @default.
- W3204125862 cites W3010901608 @default.
- W3204125862 cites W3011542155 @default.
- W3204125862 cites W3017078050 @default.
- W3204125862 cites W3027256072 @default.
- W3204125862 cites W3028470906 @default.
- W3204125862 cites W3034792779 @default.
- W3204125862 cites W3042047914 @default.
- W3204125862 cites W3044742601 @default.
- W3204125862 cites W3119013004 @default.
- W3204125862 cites W3125276605 @default.
- W3204125862 cites W3129728844 @default.
- W3204125862 cites W3136562576 @default.
- W3204125862 cites W3152518959 @default.
- W3204125862 cites W3158002984 @default.
- W3204125862 cites W3169739295 @default.
- W3204125862 cites W3169773985 @default.
- W3204125862 cites W3191315502 @default.
- W3204125862 cites W4214559595 @default.
- W3204125862 cites W4230892072 @default.
- W3204125862 cites W4231230403 @default.
- W3204125862 cites W89647087 @default.
- W3204125862 doi "https://doi.org/10.1002/isd2.12203" @default.
- W3204125862 hasPublicationYear "2021" @default.
- W3204125862 type Work @default.
- W3204125862 sameAs 3204125862 @default.
- W3204125862 citedByCount "6" @default.
- W3204125862 countsByYear W32041258622022 @default.
- W3204125862 countsByYear W32041258622023 @default.
- W3204125862 crossrefType "journal-article" @default.