2024
DOI: 10.17323/2587-814x.2024.1.65.78
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Determinants of an auditor’s continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS): A model of extended expectation confirmation

Hardanti Kurniasari Novi,
Sutrisno T.,
Erwin Saraswati
et al.

Abstract: The aim of this study was to examine the determinants of the continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS) by employing survey methods. These determinants are developed from an Expectation Confirmation Model (ECM). The sample of this study is auditors who use ATLAS in public accounting firms in Indonesia. As many as 356 data points can be processed using smartPLS. This study revealed that perceived usefulness, confirmation, information quality, top management c… Show more

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