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 |
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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 |
| Summary: | 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 through questionnaires and analyzed using a Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have a significant effect on the use of CAATs. The easy and fast access to technology systems (CAATs) has not been supported by good auditor resources. The ability and skills of users are still inadequate and there are no auditors who have certification related to the use of CAATs. The audit process does not require so many complex technological roles, but simple technology that can cover the entire audit process. Most auditors use Microsoft Excel / Word in the audit process. In this case, the auditors at least have already used audit software. Small or large clients do not matter what type of CAATs the auditor uses. |
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| ISSN: | 2086-3802 2302-822X |