影响审计接受信息技术因素的荟萃分析

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI:10.1016/j.accinf.2022.100608
Akram Afsay , Arash Tahriri , Zabihollah Rezaee
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引用次数: 4

摘要

技术进步为审计师在审计过程中使用新工具提供了机会。本研究综合了与技术相关的审计研究,以确定影响技术在审计中使用的因素。我们分析了88项研究,根据来源国(发达或发展中)、用户类型(外部或内部)、技术类型(传统或先进)、公司规模(四大或非四大)和发表时间(2013年前后),确定了21个与审计技术接受度相关的因素。我们的研究结果表明,从个人角度接受技术最重要的因素是促进者的条件、感知的有用性和对易用性的理解。与组织视角相关的技术接受因素包括成本效益技术、竞争压力、公司准备情况和匹配的技术任务。结果表明,在发达国家和四大会计师事务所中,感知有用性和主观规范更为重要,而发展中国家和非四大审计事务所的审计师更受感知易用性、便利条件和组织因素的影响。与先进技术相比,采用传统技术也更多地受到易用性、主观规范和高层管理支持的影响。本研究通过评估审计中的技术接受因素对文献做出了贡献,从而提供了政策、实践和研究启示。
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A meta-analysis of factors affecting acceptance of information technology in auditing

Technology advancements provide opportunities for auditors to use new tools in the audit process. This study presents a synthesis of technology-related auditing research to identify factors affecting the use of technology in auditing. We analyze 88 studies in identifying 21 factors relevant to technology acceptance in auditing based on country of origin (developed or developing), user type (external or internal), type of technology (traditional or advanced), firm size (Big 4 or non-Big 4), and publication time (before and after 2013). Our results show that the most important factors in accepting technology from an individual perspective are facilitator conditions, perceived usefulness, and understanding of ease of use. Technology acceptance factors relevant to an organizational perspective are cost-benefit technology, competitive pressure, company readiness, and matching technology-task. Results suggest that perceived usefulness and subjective norm are more important in developed countries and Big 4 audit firms, while auditors in developing countries and non-Big 4 audit firms are more influenced by perceived ease of use, facilitating conditions, and organizational factors. Adopting traditional technologies is also more influenced by understanding the ease of use, subjective norms, and top management support than advanced technologies. This study contributes to the literature by assessing technology acceptance factors in auditing and thus provides policy, practice, and research implications.

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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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