IDEAS home Printed from https://ideas.repec.org/a/jfr/ijba11/v16y2025i1p36-49.html

The Adoption Factors and Effects of Digital Technologies on Auditors' Performance in Sub-Saharan Africa

Author

Listed:
  • Patient Cirimwami Matabish
  • Ivan Djossa Tchokote

Abstract

This paper examines the factors driving the adoption of digital technologies and their impact on auditors¡¯ performance. It empirically validates a research model grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Action and Transformation Control (TACT). The study involved 120 auditors (seniors, managers, and senior managers) from audit firms within the OHADA region and employed Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that expected performance, expected effort, and facilitating conditions are key determinants of digital technology adoption among auditors. Moreover, the adoption of these technologies significantly enhances auditors¡¯ performance, particularly in fostering innovative performance. These results provide a novel contribution to audit literature by being the first to integrate UTAUT and TACT in this context, offering insights into adoption factors and performance dimensions.

Suggested Citation

  • Patient Cirimwami Matabish & Ivan Djossa Tchokote, 2025. "The Adoption Factors and Effects of Digital Technologies on Auditors' Performance in Sub-Saharan Africa," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 16(1), pages 36-49, March.
    • Handle: RePEc:jfr:ijba11:v:16:y:2025:i:1:p:36-49
    DOI: 10.5430/ijba.v16n1p36
    as

    Download full text from publisher

    File URL: https://www.sciedu.ca/journal/index.php/ijba/article/view/27346/16779
    Download Restriction: no
    File URL: https://www.sciedu.ca/journal/index.php/ijba/article/view/27346
    Download Restriction: no
    File URL: https://libkey.io/10.5430/ijba.v16n1p36?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Laura Freeman & Abdul Rahman & Feras A. Batarseh, 2021. "Enabling Artificial Intelligence Adoption through Assurance," Social Sciences, MDPI, vol. 10(9), pages 1-15, August.
    2. Leo S.F. Lin, 2021. "Artificial Intelligence and China’s Grand Strategy," Scientia Moralitas Conference Proceedings 01240, Research Association for Interdisciplinary Studies.
    3. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
    4. Eleonora Veglianti & Yaya Li & Elisabetta Magnaghi & Marco de Marco, 2021. "Understanding artificial intelligence: insights on China," Post-Print hal-04522101, HAL.
    5. Sabin – Alexandru Babeanu & Viorel - Costin Banta & Cristian Dragos Turcan, 2021. "The Impact Of Artificial Intelligence Usage In Business," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 5-12, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Edgar Philip DSouza, 2023. "Navigating Change In The Food And Beverage Service Industry: Sustainable Practices, Customer Preferences, And Evolving Trends," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 36(36), pages 1-16.
    2. Angela, D. Spencer, 2025. "Revolutionizing Cyber Science Education with Artificial Intelligence," RAIS Conference Proceedings 2022-2026 0555, Research Association for Interdisciplinary Studies.
    3. Ai, Hongshan & Xiang, Lin & Tan, Xiaoqing & Yao, Haorui & Han, Li, 2024. "The effects of place-based information technology policy on digital finance development: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 521-544.
    4. Mohammed Abdelaziz BENKAMLA, 2024. "La digitalisation financière au cœur des métiers : une contribution à la performance," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 19(HS), pages 10-19.
    5. Ayodeji Emmanuel Oke & Ahmed Farouk Kineber & Mohamed Elseknidy & Fakunle Samuel Kayode, 2023. "Radio frequency identification implementation model for sustainable development: A structural equation modeling approach," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1824-1844, June.
    6. Czarnitzki, Dirk & Fernández, Gastón P. & Rammer, Christian, 2023. "Artificial intelligence and firm-level productivity," Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 188-205.
    7. Wang, Liangcheng & Chen, Yizheng, 2025. "Artificial intelligence and corporate investment efficiency: Evidence from China," Emerging Markets Review, Elsevier, vol. 68(C).
    8. Quintiliani, Andrea, 2025. "Small and medium-sized enterprises and sustainable transition: Role of FinTech in a country's banking ecosystem," Research in International Business and Finance, Elsevier, vol. 73(PA).
    9. Junhui Jeff Cai & Xian Gu & Liugang Sheng & Mengjia Xia & Linda Zhao & Wu Zhu, 2025. "AI as "Co-founder": GenAI for Entrepreneurship," Papers 2512.06506, arXiv.org.
    10. Delia DELIU, 2024. "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 724-741, October.
    11. Cristian DOGAR & Carmen Mihaela SCORTE, 2023. "Artificial Intelligence And Jobs’ Future Prospects In Accounting And Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 403-416, July.
    12. Charles Ham & Rebecca N. Hann & MaryJane Rabier & Wenfeng Wang, 2025. "Auditor Skill Demands and Audit Quality: Evidence from Job Postings," Management Science, INFORMS, vol. 71(7), pages 5805-5829, July.
    13. Vahe Lskavyan, 2025. "Inspection Technology: Observable vs. Unobservable Choice," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 31(1), pages 79-91, May.
    14. Wiseman, Denise & Foster, Deanna, 2025. "Bridging AI with cost accounting education: A pedagogical framework using reperformance and critical error review," Journal of Accounting Education, Elsevier, vol. 72(C).
    15. Kangqi Jiang & Lulu Chen & Jiayun Li & Xinyi Du, 2025. "The risk effects of corporate digitalization: exacerbate or mitigate?," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-19, December.
    16. Muhammad Shaqif Azfar Afandi & Noor Emilina Mohd Nasir & Suraya Ahmad & Nur Syuhada Adnan & Syafiq Abdul Haris Halmi, 2025. "Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends," Information Management and Business Review, AMH International, vol. 17(2), pages 1-14.
    17. Stratopoulos, Theophanis C. & Wang, Victor Xiaoqi, 2025. "Artificial intelligence and accounting research: a framework and agenda," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    18. Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024. "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, vol. 29(3), pages 2318-2349, September.
    19. Vitali, Sonia & Giuliani, Marco, 2024. "Emerging digital technologies and auditing firms: Opportunities and challenges," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    20. Shuaiyu Chen & T. Clifton Green & Huseyin Gulen & Dexin Zhou, 2024. "What Does ChatGPT Make of Historical Stock Returns? Extrapolation and Miscalibration in LLM Stock Return Forecasts," Papers 2409.11540, arXiv.org.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijba11:v:16:y:2025:i:1:p:36-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jenny Zhang (email available below). General contact details of provider: http://ijba.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.