Abstract

Digital transformation has an impact on both auditors and audit assignments. It is introducing major changes to the role of the auditor and the way in which they carry out their activities. Several studies have examined the effect of digital tools on audit ing. Despite their contribution, they have noted that audit firms' investment in digital technologies remains limited. Furthermore, previous research on this topic is largely descriptive and lacks substantial empirical insights. Our work aims to address th ese gaps and improve our understanding of the factors influencing audit digitalization and its consequences. Using the Technology, Organization, Environment (TOE) of Tornatzky & Fleischer (1990) and the Information Systems Success Model (ISSM) of Delone and McLean (1992, 2002) frameworks , we have outlined a research model that explains factors influencing th e use of digital audit tools by the auditors and the results of their use in terms of organizational and individual benefits. Our empirical quantitative study is based on the administration of a survey among 113 auditors working in audit firms in France . Data analysis will be performed using the structural equations modelling through SmartPLS. The results are expected to give us insights to the main factors influencing the decision of using digital tools by auditors as well as its perceived results

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