Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen

Abstract

External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit Techniques (CAATs). The main objective of this study to examine the factors influencing of adoption of CAATs in the external audit process in Yemen, using Structural Equation Modeling (SEM). The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized as a theoretical basis in this study. A quantitative approach was carried out by a questionnaire completed by 312 participants. The results mainly showed that the behavioral intention to adopt CAATs is significantly and positively influenced by the performance expectancy, social influence and facilitating conditions, but it was not influenced by the effort expectancy. Besides, this is the first study in Yemen about the adoption of CAATs.