PreprintArticleVersion 1Preserved in Portico This version is not peer-reviewed
Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor
Version 1
: Received: 4 February 2024 / Approved: 5 February 2024 / Online: 5 February 2024 (08:10:49 CET)
How to cite:
Senan, N.A.M. Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor. Preprints2024, 2024020245. https://doi.org/10.20944/preprints202402.0245.v1
Senan, N.A.M. Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor. Preprints 2024, 2024020245. https://doi.org/10.20944/preprints202402.0245.v1
Senan, N.A.M. Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor. Preprints2024, 2024020245. https://doi.org/10.20944/preprints202402.0245.v1
APA Style
Senan, N.A.M. (2024). Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor. Preprints. https://doi.org/10.20944/preprints202402.0245.v1
Chicago/Turabian Style
Senan, N.A.M. 2024 "Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor" Preprints. https://doi.org/10.20944/preprints202402.0245.v1
Abstract
This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Conversely, a negative relationship between generalized auditing software and external auditors has been documented. In addition, this study reported a negative association between technology adoption and external auditors. However, the results highlight the positive relationship between trained human capital and external auditors. Overall, this study provides valuable insights for accounting and auditing policymakers on how external auditors’ performance is influenced by several factors in the Saudi audit market.
Keywords
Accounting information systems; generalized auditing software; technology adoption; external audit; trained human capital; Smart-PL4
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
