This paper aims to examine the key factors influencing the adoption of computer-aided audit tools and techniques (CAATTs) by external auditors in Jordan. It addresses a gap in the literature by applying an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to an emerging market, offering insights into technology adoption within a unique regulatory and technological environment.
This study uses a quantitative methodology, using a structured, self-administered survey completed by 168 external auditors in Jordan. Data were analyzed using partial least squares structural equation modeling to test an extended UTAUT model. The framework incorporates additional constructs – trust, satisfaction, self-efficacy, perceived enjoyment and perceived risk – tailored to the auditing profession.
The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, satisfaction, trust and self-efficacy influence auditors’ intentions to adopt CAATTs. Additionally, perceived risk moderates the relationship between performance expectancy and behavioral intention, highlighting the importance of managing risk perceptions to facilitate adoption.
This study extends the UTAUT model with constructs relevant to the auditing context, offering a more nuanced understanding of CAATT adoption in emerging markets. It provides theoretical advancement and practical guidance for policymakers and audit firms. It highlights the importance of training, trust-building and risk mitigation strategies to encourage effective technology integration in audit practices.
