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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
UTR-CTOE: A New Paradigm Explaining CAATs Adoption
Author(s)
Mootooganagen Ramen, Bhavish Jugurnath, Prachitee Ramhit
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DOI:10.17265/1548-6583/2015.12.001
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ABSTRACT
Computer assisted audit techniques (CAATs) are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory (TRI), the unified theory of acceptance and use of technology (UTAUT) and the technology-organization environment (TOE) framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model (UTR-CTOE), to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants (MIPA) respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm’s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm’s internal and external influences on auditors’ adoption of CAATs.
KEYWORDS
computer assisted audit techniques (CAATs), technology acceptance, culture, audit firm, unified technology readiness and cultural-technological-organizational-environmental model (UTR-CTOE)
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