与打算在伊拉克审计中使用信息技术有关的因素

IF 2.1 Q2 INFORMATION SCIENCE & LIBRARY SCIENCE Information Discovery and Delivery Pub Date : 2023-07-18 DOI:10.1108/idd-12-2022-0128
Karrar Khalaf Jabbar Allami, Faozi A. Almaqtari, Hamood Mohammed Al-Hattami, Ritu Sapra
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引用次数: 1

摘要

目的本研究旨在调查伊拉克审计中使用信息技术的意向相关因素。设计/方法/方法该研究采用了基于对186名受访者的问卷调查的定量方法。研究对象包括来自不同行业的伊拉克各组织的董事会成员、高级管理人员、内部审计师和信息技术助理。采用结构方程模型对结果进行了估计。调查结果显示,伊拉克的大多数审计人员使用基本的IT软件。然而,在一些专业的、高级的IT审计软件包中,只有大约20%的人使用了通用的审计软件。结果还表明,社会因素显著和积极地影响审计师和从业人员对ITIA使用的看法。此外,结果显示,使用或审计复杂会计系统的公司和审计师认为采用ITIA的收益更高,并且倾向于采用ITIA。然而,结果显示,组织支持、专业支持、能力和IT教育对ITIA采用的影响不显著。本研究的独创性体现在几个方面。首先,本研究的重点是伊拉克,这是一个受社会和经济影响的新兴欠发达国家。这一研究背景提供了一个独特的视角,有助于理解欠发达国家采用ITIA的情况。该研究调查了外部因素,包括社会和外部压力以及政府专业机构的支持,如何影响ITIA的采用。此外,它评估了公司的具体因素,如管理支持,能力水平和会计信息系统的复杂性的影响。其次,本研究采用定量方法,对伊拉克各组织和部门进行问卷调查。具体的样本组成通过捕捉来自不同组织层次和不同专业背景的见解来增加独创性。第三,调查结果揭示了目前伊拉克审计实践中IT的使用情况,强调大多数审计员使用基本的IT软件,有限地采用专门的IT审计软件包。最后,该研究的独创性还体现在它有助于扩大对较不发达国家采用ITIA所带来的利益和挑战的认识。通过强调需要更广泛地认识新兴技术支持的审计软件,并考虑到欠发达国家的独特特点,本研究为从业人员、政策制定者和研究人员提供了有价值的见解和启示。
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Factors associated with the intention to use information technology in audit in Iraq
Purpose This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results. Findings The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption. Originality/value The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.
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来源期刊
Information Discovery and Delivery
Information Discovery and Delivery INFORMATION SCIENCE & LIBRARY SCIENCE-
CiteScore
5.40
自引率
4.80%
发文量
21
期刊介绍: Information Discovery and Delivery covers information discovery and access for digital information researchers. This includes educators, knowledge professionals in education and cultural organisations, knowledge managers in media, health care and government, as well as librarians. The journal publishes research and practice which explores the digital information supply chain ie transport, flows, tracking, exchange and sharing, including within and between libraries. It is also interested in digital information capture, packaging and storage by ‘collectors’ of all kinds. Information is widely defined, including but not limited to: Records, Documents, Learning objects, Visual and sound files, Data and metadata and , User-generated content.
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