2023
DOI: 10.1016/j.accinf.2022.100608
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A meta-analysis of factors affecting acceptance of information technology in auditing

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Cited by 17 publications
(12 citation statements)
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“…A synthesis of the literature on the use of information technology and artificial intelligence (AI) in accounting and auditing suggests that the awareness and application of auditing technologies usually depend on many factors, such as the auditor's experience, technological education and skills (Afsay et al ., 2023; Islam and Stafford, 2022). Also, previous studies indicated that firm size affects the adoption of technological innovation; hence some studies found that firm size affect the adoption of accounting-based technological innovations such as cloud-based accounting information systems and machine learning (Lutfi, 2022; Machine, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%
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“…A synthesis of the literature on the use of information technology and artificial intelligence (AI) in accounting and auditing suggests that the awareness and application of auditing technologies usually depend on many factors, such as the auditor's experience, technological education and skills (Afsay et al ., 2023; Islam and Stafford, 2022). Also, previous studies indicated that firm size affects the adoption of technological innovation; hence some studies found that firm size affect the adoption of accounting-based technological innovations such as cloud-based accounting information systems and machine learning (Lutfi, 2022; Machine, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%
“…The information technology systems paradigm argues that the effective use of information technology depends on the availability of specific resources, such as technological infrastructure and technical skills (Balicka, 2023; Afsay et al ., 2023). Although blockchain-based accounting systems are currently one of the notable emerging accounting technologies, there is limited literature on the audit firm's resources or capabilities that must be available to enable auditors to effectively audit blockchain-based accounting systems (e.g.…”
Section: Literature Reviewmentioning
confidence: 99%
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“…To determine the factors influencing the usage of technology in auditing, Afsay et al (2023) offered a synthesis of technology-related auditing studies. 88 papers were reviewed to identify 21 characteristics, including origin country (developed or developing), user type (internal or external), technology kind (conventional or advanced), company size (Big 4 or non-Big 4), and publication date, that are pertinent to technology acceptability in auditing (before and after 2013).…”
Section: Literature Reviewmentioning
confidence: 99%