FACTORS INFLUENCING ADOPTION OF COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) BY EXTERNAL AUDITORS IN JORDAN

Abstract

The main objective of this paper is to examine the factors that influence the intention to adopt of Computer Assisted Audit Techniques (CAATs) by external auditors in Jordan. This paper uses the Unified Theory of Acceptance and Use of Technology (UTAUT) main factors that including performance expectancy, effort expectancy, social influence, and facilitating conditions. Data were collected via online questionnaire sent to 181 external auditors that are working at (national, international, and Big4) audit firms in Jordan. With a response rate 54%. The results indicate performance expectancy, effort expectancy and social influence all have a significant impact on intention to adopt CAATs, while facilitating conditions was insignificant.