Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology

Heba Abou-El-Sood, Amr Kotb, Amir Allam

Research output: Contribution to journalArticlepeer-review

22 Citations (Scopus)

Abstract

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Original languageEnglish
Pages (from-to)252-266
Number of pages15
JournalInternational Journal of Auditing
Volume19
Issue number3
DOIs
Publication statusPublished - Nov 2015
Externally publishedYes

Keywords

  • Audit automation
  • Audit software packages
  • Audit technology
  • Auditing
  • CAATs
  • Information technology

ASJC Scopus subject areas

  • Accounting
  • General Economics,Econometrics and Finance

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