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Information technology acceptance in the internal audit profession: Impact of technology features and complexity

Citations

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Cited by:

  1. Chou, Jui-Sheng & Gusti Ayu Novi Yutami, I, 2014. "Smart meter adoption and deployment strategy for residential buildings in Indonesia," Applied Energy, Elsevier, vol. 128(C), pages 336-349.
  2. Shamshad, Aiman & Mumtaz, Tasmia & Muhammad, Uzair & Abdul, Haseeb & Shah, Syed Jibran Ali, 2020. "Exploring The Drivers of Technology Acceptance: A study on Pakistani University Student," MPRA Paper 104646, University Library of Munich, Germany.
  3. Cardos Vasile - Daniel, 2011. "How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 545-551, July.
  4. Farida Veerankutty & Thurasamy Ramayah & Noor Azman Ali, 2018. "Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors," Social Sciences, MDPI, vol. 7(8), pages 1-19, July.
  5. Gonzalez, George C. & Sharma, Pratyush N. & Galletta, Dennis F., 2012. "The antecedents of the use of continuous auditing in the internal auditing context," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 248-262.
  6. Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
  7. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 0. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
  8. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
  9. Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
  10. Young In Koh & Sung H. Han & Junseong Park, 2022. "A systematic process for generating new blockchain-service business model ideas," Service Business, Springer;Pan-Pacific Business Association, vol. 16(1), pages 187-209, March.
  11. Juma'h, Ahmad H. & Li, Yuan, 2023. "The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
  12. Rakipi, Romina & De Santis, Federica & D'Onza, Giuseppe, 2021. "Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  13. Saddam A. Hazaea & Chun Cai & Ebrahim Mohammed Al-Matari & Mohammed A. Al-Bukhrani & H. Gin Chong, 2025. "Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research," SAGE Open, , vol. 15(1), pages 21582440251, February.
  14. Jacky Chin & Herlina & Shu-Chiang Lin & Satria Fadil Persada & Choesnul Jaqin & Ilma Mufidah, 2020. "Preventive maintenance model for heating ventilation air conditioning in pharmacy manufacturing sector," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 11(1), pages 45-53, February.
  15. Lombardi, Danielle R. & Kim, Meehyun & Sipior, Janice C. & Vasarhelyi, Miklos A., 2025. "The increased role of advanced technology and automation in audit: A delphi study," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  16. Pizzi, Simone & Venturelli, Andrea & Variale, Michele & Macario, Giuseppe Pio, 2021. "Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis," Technology in Society, Elsevier, vol. 67(C).
  17. Mălăescu, Irina & Sutton, Steve G., 2015. "The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 16-36.
  18. Wamhoff, Lisa & Baumgartner, Bernhard, 2024. "Too much, too little? A CBC approach accounting for screening from both sides," Journal of choice modelling, Elsevier, vol. 53(C).
  19. Werner, Michael & Wiese, Michael & Maas, Annalouise, 2021. "Embedding process mining into financial statement audits," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
  20. Abdalwali Lutfi & Hamza Alqudah, 2023. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19," Sustainability, MDPI, vol. 15(9), pages 1-22, May.
  21. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 2017. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 19(3), pages 577-591, June.
  22. Nirosh Kuruppu, 2021. "Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-37, July.
  23. Ahmed Almgrashi & Abdulwahab Mujalli & Tehmina Khan & Osama Attia, 2023. "Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study," Future Business Journal, Springer, vol. 9(1), pages 1-19, December.
  24. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
  25. Chou, Jui-Sheng & Kim, Changwan & Ung, Thanh-Khiet & Yutami, I Gusti Ayu Novi & Lin, Guo-Tai & Son, Hyojoo, 2015. "Cross-country review of smart grid adoption in residential buildings," Renewable and Sustainable Energy Reviews, Elsevier, vol. 48(C), pages 192-213.
  26. Khairina Rosli & Eu-Gene Siew & Paul Yeow, 2016. "Technological, Organisational and Environmental Aspects of Audit Technology Acceptance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(5), pages 140-140, April.
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