Abstract
This paper presents a new adoption framework i.e. Individual, Technology, Organization and Environment (I-TOE) to address the factors influencing computer-assisted auditing tools (CAATs) acceptance in public audit firms. CAATs are audit technology that helps in achieving effective and efficient audit work. While CAATs adoption varies among audit departments, prior studies focused narrowly on CAATs acceptance issues from the individual perspective and no comprehensive study has been done that focused on both organization and individual standpoints. Realizing this gap, this paper aims to predict CAATs adoption factors using the I-TOE framework. I-TOE stresses on the relationship of Individuals factors (i.e. performance expectancy, effort expectancy, social influence, facilitating condition, hedonic motivation and habit), CAATs Technology (i.e. technology cost-benefit, risk and technology fit), Organization characteristics (i.e. size, readiness and top management), and Environment factors (i.e. client’s AIS complexity, competitive pressure and professional accounting body regulations) towards CAATs acceptance. It integrates both Unified Theory of Acceptance and Use of Technology 2 and Technology-Organization-Environment framework. I-TOE provides a comprehensive model that helps audit firms and regulatory bodies to develop strategies and policies to increase CAATs adoption. Empirical study through questionnaire survey will be conducted to validate I-TOE model.
Recommended Citation
Rosli, Khairina; H.P. Yeow, Paul; and Siew, Eu-Gene, "Computer-Assisted Auditing Tools Acceptance Using I-Toe: A New Paradigm" (2012). PACIS 2012 Proceedings. 195.
https://aisel.aisnet.org/pacis2012/195