Why don’t auditors use computer-assisted audit techniques? A study at small public accounting firms
This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The study used the auditors working at Public Accounting Firms in Jakarta area as the sample taken by a purposive sampling technique. The data were collected t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2020-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1974/pdf |