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Identifying factors affecting auditors’ adoption of computer assisted audit tools and techniques (caatts): an empirical ınvestigation

Doğanay, Doğa
Increasing use of Information Technologies in organizations both private and public, audit activities has become more complicated for audit bodies. At this stage, Computer Assisted Audit Tools and Techniques (CAATTs) provide many advantages to auditors to carry out their tasks in an effective and efficient manner in such an environment and expansion of CAATTs usage plays an important role for auditors and organizations. In order to increase usage of CAATTs, it is critical to know what factors are significantly affecting the adoption decision. In this respect, the main objective of this study is to reveal the factors affecting the Acceptance or Adoption of CAATTs by auditors. For this purpose, this study empirically explores the variables impacting use of CAATTs by Turkish auditors. As a result, a CAATTs adoption model is created in this study. In the scope of this study, firstly, studies related with the adoption of CAATTs were reviewed from 2000 to end of February 2019. This review gives information about past research on the field. At the end of the literature review, most significant factors affecting the CAATTs adoption are identified. Then, a technology adoption model and related hypotheses are proposed in the light of information derived from literature review. To test the hypotheses a quantitative method (questionnaire) is followed. Data is collected from auditors from Turkey. The model is tested using Structural Equation Modelling with Partial Least Squares (SEM-PLS). Inter-factor relationships are also introduced to the model after outcomes are obtained. At the end, the model's final version is developed and the most significant factors affecting the adoption of CAATTs by auditors are exposed.