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- W4313705962 abstract "Technology advancements provide opportunities for auditors to use new tools in the audit process. This study presents a synthesis of technology-related auditing research to identify factors affecting the use of technology in auditing. We analyze 88 studies in identifying 21 factors relevant to technology acceptance in auditing based on country of origin (developed or developing), user type (external or internal), type of technology (traditional or advanced), firm size (Big 4 or non-Big 4), and publication time (before and after 2013). Our results show that the most important factors in accepting technology from an individual perspective are facilitator conditions, perceived usefulness, and understanding of ease of use. Technology acceptance factors relevant to an organizational perspective are cost-benefit technology, competitive pressure, company readiness, and matching technology-task. Results suggest that perceived usefulness and subjective norm are more important in developed countries and Big 4 audit firms, while auditors in developing countries and non-Big 4 audit firms are more influenced by perceived ease of use, facilitating conditions, and organizational factors. Adopting traditional technologies is also more influenced by understanding the ease of use, subjective norms, and top management support than advanced technologies. This study contributes to the literature by assessing technology acceptance factors in auditing and thus provides policy, practice, and research implications." @default.
- W4313705962 created "2023-01-08" @default.
- W4313705962 creator A5011358628 @default.
- W4313705962 creator A5041735091 @default.
- W4313705962 creator A5059825770 @default.
- W4313705962 date "2023-06-01" @default.
- W4313705962 modified "2023-09-27" @default.
- W4313705962 title "A meta-analysis of factors affecting acceptance of information technology in auditing" @default.
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- W4313705962 doi "https://doi.org/10.1016/j.accinf.2022.100608" @default.
- W4313705962 hasPublicationYear "2023" @default.
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