Journal of risk and financial management, Год журнала: 2025, Номер 18(4), С. 206 - 206
Опубликована: Апрель 11, 2025
This study indicates that internal auditors need to fully adopt CAATs improve the efficiency of auditing tasks. paper investigates determinants influencing CAAT adoption among in Jordanian firms. roles performance expectancy, effort social influence, and facilitating conditions on CAATs. Also, this moderating variable auditor experience. The data were collected using a survey was sent 420 firms Jordan. A total 291 responses collected, which 279 proved be valid for study. found is influenced by conditions, Conversely, expectancy has no influence. Furthermore, experience moderates relationship between adoption. does not moderate or influence
Язык: Английский