IDEAS home Printed from https://ideas.repec.org/a/oap/ijaefa/v22y2025i2p53-66id2300.html
   My bibliography  Save this article

Auditors’ Intentions to Use Blockchain Technology: Do Trust in Technology, UTAUT Factors, and Age Matter?

Author

Listed:
  • Amir Hasan Hamadeh
  • Rasha Mohammad Nouraldeen
  • Rasha Mohamad Mahboub

Abstract

This study examines the effect of trust in technology and the Unified Theory of Acceptance and Use of Technology (UTAUT) on auditors’ intention to use Blockchain technology (BT). This study also aims to explore how age moderates the relationship between trust in technology, the UTAUT, and auditors’ intention to adopt BT (AIABT). Data from 332 Lebanese auditors were analyzed using partial least squares structural equation modeling (PLS3-SEM), and findings show that trust in technology and UTAUT factors significantly impact AIABT. Besides, results show that age doesn’t moderate the role between trust in technology, UTAUT factors, and AIABT. According to researchers’ this study is among the first to investigate the variables affecting AIABT in Lebanon. This study highlights the practical implications of BT adoption in auditing in Lebanon by pointing out the need for case studies, workshops, educational programs, investing in IT systems, and developing regulatory frameworks to build trust and boost credibility in BT adoption.

Suggested Citation

  • Amir Hasan Hamadeh & Rasha Mohammad Nouraldeen & Rasha Mohamad Mahboub, 2025. "Auditors’ Intentions to Use Blockchain Technology: Do Trust in Technology, UTAUT Factors, and Age Matter?," International Journal of Applied Economics, Finance and Accounting, Online Academic Press, vol. 22(2), pages 53-66.
    • Handle: RePEc:oap:ijaefa:v:22:y:2025:i:2:p:53-66:id:2300
    as

    Download full text from publisher

    File URL: https://onlineacademicpress.com/index.php/IJAEFA/article/view/2300/1139
    Download Restriction: no
    ---><---

    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:oap:ijaefa:v:22:y:2025:i:2:p:53-66:id:2300. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Heather Rothman (email available below). General contact details of provider: http://onlineacademicpress.com/index.php/IJAEFA/ .

    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.