Khairina Rosli

TL;DR: In this article, a new paradigm of Individual-Technology-Organization Environment (I-TOE) is presented to investigate the acceptance of CAATTs in audit firms. But, little is known about CAATT adoption by public audit firms, and there are gaps that exist in prior literatures which studied CAATT acceptance from only individual auditor views and did not deliberate on issues from both organizational and individual perspectives.

TL;DR: The results reveal that for environmental factors, the complexity of clients' accounting information systems (AIS) and perceived level of support of professional accounting bodies (PABs) affect CAATTs adoption.

TL;DR: In this article, the authors investigated audit technology adoption based on Technology-Organization-Environment (TOE) framework, Diffusion of Innovation and Institutional theories, and found that more than 50% of auditors had never used computer-assisted-audit tools other than electronic spreadsheets.

TL;DR: I-TOE provides a comprehensive model that helps audit firms and regulatory bodies to develop strategies and policies to increase CAATs adoption and integrates both Unified Theory of Acceptance and Use of Technology 2 and Technology-Organization-Environment framework.

TL;DR: In this article, the authors used the Technology, Organization Organization Organisation and Environment (TOE) framework to understand the audit technology adoption in audit firms and found that although firms generally acknowledge that there are advantages of audit technology implementation and the benefits outweigh the costs, the firms also recognise that their organisations are only somewhat ready to adopt and their staff's competency are only at a moderate level to be able to use the audit technologies.