Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study
Abstract Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. During the last two decades, many studies on technology acceptance have...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SpringerOpen
2023-09-01
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| Series: | Future Business Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1186/s43093-023-00231-2 |
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