Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs)

Despite usefulness of computer-assisted auditing tools and techniques in increasing audit productivity, their use by audit firms in less developed countries is low. Therefore, the present study aimed to investigate the effect of organizational and environmental factors on the acceptance of computer-aided audit tools and techniques. In order to collect research data, a questionnaire was used which was distributed among 650 auditors working in the auditing organization and auditing firms, members of the Society of Certified Public Accountants, of which 375 questionnaires were submitted and finally 372 questionnaires were finalized. The results showed that the complexity of client information systems and competitive pressure, firm size and senior management commitment have a positive and significant effect on the acceptance of computer-aided audit tools and techniques. Also, the level of support of accounting professional institutions and IT competence of employees in accepting computer-assisted auditing tools and techniques is not statistically significant.