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Keywords: External auditors
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Journal Articles
Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption
Available to Purchase
Journal of Accounting & Organizational Change (2025)
Published: 05 August 2025
...Abdul Rahman Al Natour; Ahmed Al-Dmour; Hala Zaidan; Hamzah Al-Mawali; Abdulla Al Jalahma Purpose 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...
Journal Articles
Impact of external auditor–cloud specialist engagement on cloud auditing challenges
Available to Purchase
Journal of Accounting & Organizational Change (2021) 17 (3): 309–331.
Published: 08 February 2021
...Alaa A.D. Taha; Waheed Ramo; Haetham H. Kasem Alkhaffaf Purpose This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country...
