Emerging technology and auditing practice : analysis for future directions

Detalhes bibliográficos
Autor(a) principal: Thottoli, Mohammed Muneerali
Data de Publicação: 2022
Outros Autores: Ahmed, Essia Ries, Thomas, K.V.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/25739
Resumo: Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.
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spelling Emerging technology and auditing practice : analysis for future directionsAuditing practiceTechnology adoptionPerceived benefitTechnological challengesPurpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.Emerald Publishing ServicesRepositório da Universidade de LisboaThottoli, Mohammed MuneeraliAhmed, Essia RiesThomas, K.V.2022-10-19T13:08:19Z20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/25739engThottoli, Mohammed Muneerali, Essia Ries Ahmed e K.V. Thomas (2022). "Emerging technology and auditing practice : analysis for future directions". European Journal of Management Studies, 27(1):99-1192183-4172info: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:RCAAP2023-03-06T14:55:16Zoai:www.repository.utl.pt:10400.5/25739Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:09:31.425757Repositório 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 Emerging technology and auditing practice : analysis for future directions
title Emerging technology and auditing practice : analysis for future directions
spellingShingle Emerging technology and auditing practice : analysis for future directions
Thottoli, Mohammed Muneerali
Auditing practice
Technology adoption
Perceived benefit
Technological challenges
title_short Emerging technology and auditing practice : analysis for future directions
title_full Emerging technology and auditing practice : analysis for future directions
title_fullStr Emerging technology and auditing practice : analysis for future directions
title_full_unstemmed Emerging technology and auditing practice : analysis for future directions
title_sort Emerging technology and auditing practice : analysis for future directions
author Thottoli, Mohammed Muneerali
author_facet Thottoli, Mohammed Muneerali
Ahmed, Essia Ries
Thomas, K.V.
author_role author
author2 Ahmed, Essia Ries
Thomas, K.V.
author2_role author
author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Thottoli, Mohammed Muneerali
Ahmed, Essia Ries
Thomas, K.V.
dc.subject.por.fl_str_mv Auditing practice
Technology adoption
Perceived benefit
Technological challenges
topic Auditing practice
Technology adoption
Perceived benefit
Technological challenges
description Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.
publishDate 2022
dc.date.none.fl_str_mv 2022-10-19T13:08:19Z
2022
2022-01-01T00:00:00Z
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/10400.5/25739
url http://hdl.handle.net/10400.5/25739
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Thottoli, Mohammed Muneerali, Essia Ries Ahmed e K.V. Thomas (2022). "Emerging technology and auditing practice : analysis for future directions". European Journal of Management Studies, 27(1):99-119
2183-4172
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald Publishing Services
publisher.none.fl_str_mv Emerald Publishing Services
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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