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Information Technology Continuance in the External Audit Profession: Evidence from Vietnam

In: Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022)

Author

Listed:
  • Hung Nguyen Xuan

    (University of Economics Ho Chi Minh City)

  • Yen Nguyen Thi Hoang

    (University of Economics Ho Chi Minh City
    Thu Dau Mot University)

Abstract

This study presents a research model that combines rational action, represented by perceived usefulness, subjective norm, continuance intention and empirical response to shape external auditor’s continuance behavior using a particular technology. By collecting primary data through surveys on continuance behavior using information technology at independent auditing firms, we have demonstrated that this relationship is cross-functional, complementary and interdependent. Hence, this article implies that future studies need to examine the difference when approaching the theory of behavior using information technology in the first and subsequent time on many aspects, including: objective and subjective reasons of the individual and facilitating conditions of the organization.

Suggested Citation

  • Hung Nguyen Xuan & Yen Nguyen Thi Hoang, 2023. "Information Technology Continuance in the External Audit Profession: Evidence from Vietnam," Advances in Economics, Business and Management Research, in: Tra Lam Pham & Quang Huy Pham (ed.), Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), pages 289-303, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-150-0_20
    DOI: 10.2991/978-94-6463-150-0_20
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