Determinants adoption of computer-assisted auditing tools (CAATs)

Detalhes bibliográficos
Autor(a) principal: Pedrosa, Isabel
Data de Publicação: 2020
Outros Autores: Costa, Carlos J., Aparicio, Manuela
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/146133
Resumo: Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565-583. [Advanced online publication on 9 july 2019]. doi: https://doi.org/10.1007/s10111-019-00581-4
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spelling Determinants adoption of computer-assisted auditing tools (CAATs)Adoption modelAdoption theoryCAATsComputer-assisted audit toolsStatutory auditorsPhilosophyHuman-Computer InteractionComputer Science ApplicationsSDG 8 - Decent Work and Economic GrowthSDG 9 - Industry, Innovation, and InfrastructurePedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565-583. [Advanced online publication on 9 july 2019]. doi: https://doi.org/10.1007/s10111-019-00581-4During the last 15 years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of computer-assisted audit tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders: statutory auditors, statutory auditors firms, institutes of statutory auditors, and academy.NOVA Information Management School (NOVA IMS)Information Management Research Center (MagIC) - NOVA Information Management SchoolRUNPedrosa, IsabelCosta, Carlos J.Aparicio, Manuela2022-12-12T22:09:57Z2020-082020-08-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article19application/pdfhttp://hdl.handle.net/10362/146133eng1435-5558PURE: 14213666https://doi.org/10.1007/s10111-019-00581-4info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:27:09Zoai:run.unl.pt:10362/146133Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:52:29.939444Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Determinants adoption of computer-assisted auditing tools (CAATs)
title Determinants adoption of computer-assisted auditing tools (CAATs)
spellingShingle Determinants adoption of computer-assisted auditing tools (CAATs)
Pedrosa, Isabel
Adoption model
Adoption theory
CAATs
Computer-assisted audit tools
Statutory auditors
Philosophy
Human-Computer Interaction
Computer Science Applications
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
title_short Determinants adoption of computer-assisted auditing tools (CAATs)
title_full Determinants adoption of computer-assisted auditing tools (CAATs)
title_fullStr Determinants adoption of computer-assisted auditing tools (CAATs)
title_full_unstemmed Determinants adoption of computer-assisted auditing tools (CAATs)
title_sort Determinants adoption of computer-assisted auditing tools (CAATs)
author Pedrosa, Isabel
author_facet Pedrosa, Isabel
Costa, Carlos J.
Aparicio, Manuela
author_role author
author2 Costa, Carlos J.
Aparicio, Manuela
author2_role author
author
dc.contributor.none.fl_str_mv NOVA Information Management School (NOVA IMS)
Information Management Research Center (MagIC) - NOVA Information Management School
RUN
dc.contributor.author.fl_str_mv Pedrosa, Isabel
Costa, Carlos J.
Aparicio, Manuela
dc.subject.por.fl_str_mv Adoption model
Adoption theory
CAATs
Computer-assisted audit tools
Statutory auditors
Philosophy
Human-Computer Interaction
Computer Science Applications
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
topic Adoption model
Adoption theory
CAATs
Computer-assisted audit tools
Statutory auditors
Philosophy
Human-Computer Interaction
Computer Science Applications
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
description Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565-583. [Advanced online publication on 9 july 2019]. doi: https://doi.org/10.1007/s10111-019-00581-4
publishDate 2020
dc.date.none.fl_str_mv 2020-08
2020-08-01T00:00:00Z
2022-12-12T22:09:57Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/146133
url http://hdl.handle.net/10362/146133
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1435-5558
PURE: 14213666
https://doi.org/10.1007/s10111-019-00581-4
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 19
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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