审计人员的知识,专业怀疑和感知会计准则的充分性对他们使用bbb的意图的影响

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-09-12 DOI:10.1016/j.accinf.2023.100650
Ahmad H. Juma'h , Yuan Li
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引用次数: 0

摘要

本研究考察了影响审计师使用区块链意图的因素。从双因素的角度来看,它认为审计师对区块链对审计的影响的了解使他们能够使用该技术。然而,专业人士对会计准则的怀疑和对会计准则充分性的感知阻碍了会计准则的使用,从而降低了知识对使用意图的影响。这些说法通过对美国118名审计师的调查进行了测试。结果显示,审计师对区块链的了解与他们的使用意图呈正相关,表明他们对这项技术持乐观态度。他们的专业怀疑论对意图没有影响,但会计准则的感知充分性具有负面影响,这也削弱了区块链知识对意图的影响,揭示了区块链使用中的现状偏见。本研究扩展了会计和审计专业人员接受区块链技术的文献,展示了改进会计准则的必要性如何影响他们的区块链使用,而会计准则是他们专业判断的重要属性。它对在审计师中推广区块链具有重要意义。
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The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain

This study examines factors that influence auditors’ intention to use blockchain. From the dual-factor perspective, it argues that auditors’ knowledge about the implications of blockchain for auditing enables their intention to use the technology. However, professional skepticism and perceived adequacy of accounting standards present barriers to the use, which reduce the effect of knowledge on use intention. These claims are tested with a survey of 118 auditors in the U.S. The results show that auditors’ knowledge about blockchain is positively associated with their use intention, indicating their optimism about this technology. Their professional skepticism has no effect on intention, but perceived adequacy of accounting standards has a negative effect, which also weakens the effect of blockchain knowledge on intention, revealing the status quo bias in blockchain use. This study extends the literature on the acceptance of blockchain technology by accounting and auditing professionals by showing how the need to improve accounting standards, which are important attributes of their professional judgments, may influence their blockchain use. It has implications for promoting blockchain among auditors.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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