How to cite this paper
Daoud, L., Marei, A., Al-Jabaly, S & Aldaas, A. (2021). Moderating the role of top management commitment in usage of computer-assisted auditing techniques.Accounting, 7(2), 457-468.
Refrences
Ahmad, S. Z., Abu Bakar, A. R., Faziharudean, T. M., & Mohamad Zaki, K. A. (2015). An empirical study of factors affecting e-commerce adoption among small-and medium-sized enterprises in a developing country: Evidence from Malaysia. Information Technology for Development, 21(4), 555-572.
Ahmi, A., & Kent, S. (2012). The utilisation of generalized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), 88-113.
Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). IT adoption by internal auditors in public sector: A conceptual study. Procedia-Social and Behavioral Sciences, 164, 591-599.
Ahmia, A., Saidina, S. Z., Abdullaha, A., & Ahmada, A. C. (2016). IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding.
AlMaryani, M. A. H., & Sadik, H. H. (2012). Strategic management accounting techniques in Romanian Companies: some survey evidence. Procedia Economics and Finance, 3, 387-396.
American Institute of Certified Public Accountants (AICPA) (2006). Audit Risk Exposure Standards. Statements of Auditing Standards New York NY: AICPA.
American Institute of Certified Public Accountants (AICPA) (2008). International Financial Accounting Standards (IFRS): An AICPA Backgrounder. New York.
American Institute of Certified Public Accountants (AICPA). (2001). The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York NY: AICPA.
AuditNet (2012). Survey of More Than 1,500 Auditors Concludes That Audit Professionals Are Not Maximizing Use of Available Audit Technology. Available
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors' use of computer-assisted audit techniques?. Advances in Accounting, 30(1), 67-74.
Braun, R. L., & Davis, H. E. (2003). Computer-assisted audit tools and techniques: Analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
Cao, Q., Jones, D. R., & Sheng, H. (2014). Contained nomadic information environments: technology, organisation, and environment influences on adoption of hospital RFID patient tracking. Information & management, 51(2), 225-239.
Cartman, C., & Salazar, A. (2011). The influence of organisational size, internal IT capabilities and competitive and vendor pressures on ERP adoption in SMEs. International Journal of Enterprise Information Systems, 7(3), 68–92.
Chan, F. T. S., Chong, A. Y., & Zhou, L. (2012). An empirical investigation of factors affecting e-collaboration diffusion in SMEs. International Journal of Production Economics, 138(2), 329–344.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307.
Cohen, W. M., & Klepper, S. (1996). Firm size and the nature of innovation within industries: the case of process and product R&D. The review of Economics and Statistics, 78(2), 232-243.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104-121.
Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: Theory and results (Doctoral dissertation, Massachusetts Institute of Technology).
Dowling, C., & Leech, S. (2007). Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems, 8(2), 92-116.
Enaizan, O., Eneizan, B., Almaaitah, M., Al-Radaideh, A. T., & Saleh, A. M. (2020). Effects of privacy and security on the acceptance and usage of EMR: the mediating role of trust on the basis of multiple perspectives. Informatics in Medicine Unlocked, 100450.
Enaizan, O., Zaidan, A. A., Alwi, N. M., Zaidan, B. B., Alsalem, M. A., Albahri, O. S., & Albahri, A. S. (2019). Electronic medical record systems: Decision support examination framework for individual, security and privacy concerns using multi-perspective analysis. Health and Technology, 10(3), 795-822.
Eneizan, B., Alsaad, A., Abdelbaset Alkhawaldeh, H. N., & Rawash, O. E. (2020). E-wom, trust, usefulness, ease of use, and online shopping via websites: the moderating role of online shopping experience. Journal of Theoretical and Applied Information Technology, 98(13).
Eneizan, B., Mohammed, A. G., Alnoor, A., Alabboodi, A. S., & Enaizan, O. (2019). Customer acceptance of mobile marketing in Jordan: An extended UTAUT2 model with trust and risk factors. International Journal of Engineering Business Management, 11, 1847979019889484.
Fathian, M., Akhavan, P., & Hoorali, M. (2008). E-readiness assessment of non-profit ICT SMEs in a developing country: The case of Iran. Technovation, 28(9), 578-590.
Fichman, R. G. (2000). The diffusion and assimilation of information technology innovations. Framing the domains of IT management: Projecting the future through the past, 105127.
Foss, N. J., & Stieglitz, N. (2014). Business model innovation: the role of leadership.
Fraenkel, J. R., Wallen, N. E., & Hyun, H. H. (1993). How to design and evaluate research in education (Vol. 7). New York: McGraw-Hill.
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248-262.
Grand, C. L. (2001). Use of Computer-Assisted Audit Tools and Technique (CAATTs) Part 1. IT Audit, 4.
Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). SEM: An introduction Multivariate data analysis: A global perspective (pp. 629-686).
Hall, J. A. (2016). Information Technology Auditing. Mason, OH: Cengage Learning.
Hannan, T. H., & McDowell, J. M. (1984). The determinants of technology adoption: The case of the banking firm. The RAND Journal of Economics, 15(3), 328-335.
Jaksic, D., )2009(. Implementation of computer assisted audit techniques in application controls testing. Management Information Systems, 4, 9-12.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2009). An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems, 23(1), 97-118.
Kim, H. J., Mannino, M., & Nieschwietz, R. J. (2009). Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems, 10(4), 214-228.
Lee, G., & Xia, W. (2006). Organisational size and IT innovation adoption: A meta-analysis. Information & Management, 43(8), 975-985.
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organisational approach. International Journal of Accounting Information Systems, 28, 59-76.
Lins, S., Teigeler, & H. Sunyaev, A., (2016). TOWARDS A BRIGHT FUTURE: ENHANCING DIFFUSION OF CONTINUOUS CLOUD SERVICE AUDITING BY THIRD PARTIES.
Mahzan, N., & Lymer, A. (2008). Adoption of computer assisted audit tools and techniques (CAATTs) by internal auditors: current issues in the UK. In BAA Annual Conference(pp. 1-46).349.
Mansour, E. M. (2016). Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Business and Economic Research, 6(1), 248-271.
Okab, R. (2013). Electronic Audit Role in Achieving Competitive Advantages and Support the Strategy of the External Audit in Auditing Offices in the Hashemite Kingdom of Jordan. International Business Research, 6(6), 181.
Oliveira, T., & Martins, M. F. (2011). Literature review of information technology adoption models at firm level. The electronic journal information systems evaluation, 14(1), 110-121.
Oroud, SH., Al khtatnh, W., Shorfa, A. (2011).The effect application of auditors utilisation IT techniques of finalizing electronic auditing process in Jordan. Unpublished study, accounting, management, insurance magazine, Cairo University, No. (78).
Pedrosa, I., & Costa, C. J. (2012). Computer Assisted Audit Tools and Techniques in Real World: CAATT's Applications and Approaches in Context. International Journal of Computer Information Systems and Industrial Management Applications, 4, 161-168.
Public Company Accounting Oversight Board (PCAOB) (2010). The auditor's response to the risks of material misstatement. Auditing standard no. 13. Washington D.C: PCAOB.
Ramen, M., Jugurnath, B., & Ramhit, P. (2015). UTR-CTOE: A New Paradigm Explaining CAATs Adoption. Journal of Modern Accounting and Auditing, 11(12), 615-631.
Rawwash, H., Masad, F., Enaizan, O., Eneizan, B., Adaileh, M., Saleh, A., & Almestarihi, R. (2020). Factors affecting Jordanian electronic banking services. Management Science Letters, 10(4), 915-922.
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York: Free Press.
Rosli, K., Yeow, P. H., & Siew, E. G. (2012). Factors influencing audit technology acceptance by audit firms: A new I-TOE adoption framework. Journal of Accounting and Auditing, 2012, 1.
Rosli, K., Yeow, P., & Eu-Gene, S. (2013). Adoption of audit technology in audit firms. In 24th Australasian Conference on Information Systems (ACIS) (pp. 1-12). RMIT University.
Rushinek, A., & Rushinek, S. F. (1995). Accounting software evaluation: hardware, audit trails, backup, error recovery and security. Managerial Auditing Journal, 10(9), 29-37.
Salleh, A., Rose, R. C., Kumar, N., & Peng, L. C. (2007). Readiness in meeting globalisation challenges: A case of accounting firms in Malaysia. Journal of social Sciences, 3(4), 176-184.
SAYGILI, A. T. (2010). Taking Advantage of Computer Assisted Audit Tools and Techniques during Testing Phase in Financial Audits: An Empirical Study in a Food Processing Company in Turkey. Global Journal of Management and Business Research, 10(2).
Shamsuddin, A., Logenthiran, A., Rajasharen, L., Dhinesh, A., Maran, L., Ameer, M. F. M., ... & Muthu, L. M. (2015). Factors influencing usage level of computer assisted audit techniques (CAATs) by internal auditors in Malaysia.
Solieri, S. A., & Hodowanitz, J. (2016). Electronic Audit Confirmations: Leveraging Technology to Reduce the Risk of Fraud. Journal of Forensic & Investigative Accounting, 8(1).
Sun, H. (2012). Understanding user revisions when using information system features: Adaptive system use and triggers. MIS Quarterly, 453-478.
Swanson, E. B. (1994). Information systems innovation among organisations. Management Science, 40(9), 1069-1092.
Tan, K. S., Teo, W. L., & Lai, K. P. (2011). The applicability of information technology governance in the Malaysian SMEs. Journal of Innovation Management in Small and Medium Enterprises, 2011, 1-10.
Temesgen, Z. B. (2004). Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs).
Tijani, O. M. (2014). Built-In Functions and Features of Data Analysis Software: Predictors of Optimal Deployment for Continuous Audit Assurance. Scholars Journal of Economics, Business and Management,1(1), 7-18.
Tornatzky, L. G., & Fleischer, M. (1990). The Processes of Technological Innovation. Lexington MA, Lexington Books.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation. Lexington books.
Trites, G. (2004). Director responsibility for IT governance. International Journal of Accounting Information Systems, 5(2), 89-99.
Vasarhelyi, M. A., & Alles, M. G. (2008). Reengineering business reporting creating a test bed for technology driven reporting.
Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267-281.
Venkatesh, V., & Bala, H. (2012). Adoption and impacts of interorganisational business process standards: Role of partnering synergy. Information Systems Research, 23(4), 1131-1157.
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186-204.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS quarterly, 157-178.
Widuri, R. (2014). Adoption and use of generalized audit software by Indonesian audit firms.
Widuri, R., Widuri, R., O’Connell, B., O’Connell, B., Yapa, P. W., & Yapa, P. W. (2016). Adopting generalized audit software: an Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821-847.
Yigitbasioglu, O. M. (2015). External auditors' perceptions of cloud computing adoption in Australia. International Journal of Accounting Information Systems, 18, 46-62.
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organisations: cross-country evidence from the retail industry. Information systems research, 16(1), 61-84.
Zhu, K., Dong, S., Xu, S. X., & Kraemer, K. L. (2006). Innovation diffusion in global contexts: determinants of post-adoption digital transformation of European companies. European journal of information systems, 15(6), 601-616.
Zhu, K., Kraemer, K., & Xu, S. (2003). Electronic business adoption by European firms: a cross-country assessment of the facilitators and inhibitors. European Journal of Information Systems, 12(4), 251-268.
Ahmi, A., & Kent, S. (2012). The utilisation of generalized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), 88-113.
Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). IT adoption by internal auditors in public sector: A conceptual study. Procedia-Social and Behavioral Sciences, 164, 591-599.
Ahmia, A., Saidina, S. Z., Abdullaha, A., & Ahmada, A. C. (2016). IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding.
AlMaryani, M. A. H., & Sadik, H. H. (2012). Strategic management accounting techniques in Romanian Companies: some survey evidence. Procedia Economics and Finance, 3, 387-396.
American Institute of Certified Public Accountants (AICPA) (2006). Audit Risk Exposure Standards. Statements of Auditing Standards New York NY: AICPA.
American Institute of Certified Public Accountants (AICPA) (2008). International Financial Accounting Standards (IFRS): An AICPA Backgrounder. New York.
American Institute of Certified Public Accountants (AICPA). (2001). The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York NY: AICPA.
AuditNet (2012). Survey of More Than 1,500 Auditors Concludes That Audit Professionals Are Not Maximizing Use of Available Audit Technology. Available
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors' use of computer-assisted audit techniques?. Advances in Accounting, 30(1), 67-74.
Braun, R. L., & Davis, H. E. (2003). Computer-assisted audit tools and techniques: Analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
Cao, Q., Jones, D. R., & Sheng, H. (2014). Contained nomadic information environments: technology, organisation, and environment influences on adoption of hospital RFID patient tracking. Information & management, 51(2), 225-239.
Cartman, C., & Salazar, A. (2011). The influence of organisational size, internal IT capabilities and competitive and vendor pressures on ERP adoption in SMEs. International Journal of Enterprise Information Systems, 7(3), 68–92.
Chan, F. T. S., Chong, A. Y., & Zhou, L. (2012). An empirical investigation of factors affecting e-collaboration diffusion in SMEs. International Journal of Production Economics, 138(2), 329–344.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307.
Cohen, W. M., & Klepper, S. (1996). Firm size and the nature of innovation within industries: the case of process and product R&D. The review of Economics and Statistics, 78(2), 232-243.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104-121.
Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: Theory and results (Doctoral dissertation, Massachusetts Institute of Technology).
Dowling, C., & Leech, S. (2007). Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems, 8(2), 92-116.
Enaizan, O., Eneizan, B., Almaaitah, M., Al-Radaideh, A. T., & Saleh, A. M. (2020). Effects of privacy and security on the acceptance and usage of EMR: the mediating role of trust on the basis of multiple perspectives. Informatics in Medicine Unlocked, 100450.
Enaizan, O., Zaidan, A. A., Alwi, N. M., Zaidan, B. B., Alsalem, M. A., Albahri, O. S., & Albahri, A. S. (2019). Electronic medical record systems: Decision support examination framework for individual, security and privacy concerns using multi-perspective analysis. Health and Technology, 10(3), 795-822.
Eneizan, B., Alsaad, A., Abdelbaset Alkhawaldeh, H. N., & Rawash, O. E. (2020). E-wom, trust, usefulness, ease of use, and online shopping via websites: the moderating role of online shopping experience. Journal of Theoretical and Applied Information Technology, 98(13).
Eneizan, B., Mohammed, A. G., Alnoor, A., Alabboodi, A. S., & Enaizan, O. (2019). Customer acceptance of mobile marketing in Jordan: An extended UTAUT2 model with trust and risk factors. International Journal of Engineering Business Management, 11, 1847979019889484.
Fathian, M., Akhavan, P., & Hoorali, M. (2008). E-readiness assessment of non-profit ICT SMEs in a developing country: The case of Iran. Technovation, 28(9), 578-590.
Fichman, R. G. (2000). The diffusion and assimilation of information technology innovations. Framing the domains of IT management: Projecting the future through the past, 105127.
Foss, N. J., & Stieglitz, N. (2014). Business model innovation: the role of leadership.
Fraenkel, J. R., Wallen, N. E., & Hyun, H. H. (1993). How to design and evaluate research in education (Vol. 7). New York: McGraw-Hill.
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248-262.
Grand, C. L. (2001). Use of Computer-Assisted Audit Tools and Technique (CAATTs) Part 1. IT Audit, 4.
Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). SEM: An introduction Multivariate data analysis: A global perspective (pp. 629-686).
Hall, J. A. (2016). Information Technology Auditing. Mason, OH: Cengage Learning.
Hannan, T. H., & McDowell, J. M. (1984). The determinants of technology adoption: The case of the banking firm. The RAND Journal of Economics, 15(3), 328-335.
Jaksic, D., )2009(. Implementation of computer assisted audit techniques in application controls testing. Management Information Systems, 4, 9-12.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2009). An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems, 23(1), 97-118.
Kim, H. J., Mannino, M., & Nieschwietz, R. J. (2009). Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems, 10(4), 214-228.
Lee, G., & Xia, W. (2006). Organisational size and IT innovation adoption: A meta-analysis. Information & Management, 43(8), 975-985.
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organisational approach. International Journal of Accounting Information Systems, 28, 59-76.
Lins, S., Teigeler, & H. Sunyaev, A., (2016). TOWARDS A BRIGHT FUTURE: ENHANCING DIFFUSION OF CONTINUOUS CLOUD SERVICE AUDITING BY THIRD PARTIES.
Mahzan, N., & Lymer, A. (2008). Adoption of computer assisted audit tools and techniques (CAATTs) by internal auditors: current issues in the UK. In BAA Annual Conference(pp. 1-46).349.
Mansour, E. M. (2016). Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Business and Economic Research, 6(1), 248-271.
Okab, R. (2013). Electronic Audit Role in Achieving Competitive Advantages and Support the Strategy of the External Audit in Auditing Offices in the Hashemite Kingdom of Jordan. International Business Research, 6(6), 181.
Oliveira, T., & Martins, M. F. (2011). Literature review of information technology adoption models at firm level. The electronic journal information systems evaluation, 14(1), 110-121.
Oroud, SH., Al khtatnh, W., Shorfa, A. (2011).The effect application of auditors utilisation IT techniques of finalizing electronic auditing process in Jordan. Unpublished study, accounting, management, insurance magazine, Cairo University, No. (78).
Pedrosa, I., & Costa, C. J. (2012). Computer Assisted Audit Tools and Techniques in Real World: CAATT's Applications and Approaches in Context. International Journal of Computer Information Systems and Industrial Management Applications, 4, 161-168.
Public Company Accounting Oversight Board (PCAOB) (2010). The auditor's response to the risks of material misstatement. Auditing standard no. 13. Washington D.C: PCAOB.
Ramen, M., Jugurnath, B., & Ramhit, P. (2015). UTR-CTOE: A New Paradigm Explaining CAATs Adoption. Journal of Modern Accounting and Auditing, 11(12), 615-631.
Rawwash, H., Masad, F., Enaizan, O., Eneizan, B., Adaileh, M., Saleh, A., & Almestarihi, R. (2020). Factors affecting Jordanian electronic banking services. Management Science Letters, 10(4), 915-922.
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York: Free Press.
Rosli, K., Yeow, P. H., & Siew, E. G. (2012). Factors influencing audit technology acceptance by audit firms: A new I-TOE adoption framework. Journal of Accounting and Auditing, 2012, 1.
Rosli, K., Yeow, P., & Eu-Gene, S. (2013). Adoption of audit technology in audit firms. In 24th Australasian Conference on Information Systems (ACIS) (pp. 1-12). RMIT University.
Rushinek, A., & Rushinek, S. F. (1995). Accounting software evaluation: hardware, audit trails, backup, error recovery and security. Managerial Auditing Journal, 10(9), 29-37.
Salleh, A., Rose, R. C., Kumar, N., & Peng, L. C. (2007). Readiness in meeting globalisation challenges: A case of accounting firms in Malaysia. Journal of social Sciences, 3(4), 176-184.
SAYGILI, A. T. (2010). Taking Advantage of Computer Assisted Audit Tools and Techniques during Testing Phase in Financial Audits: An Empirical Study in a Food Processing Company in Turkey. Global Journal of Management and Business Research, 10(2).
Shamsuddin, A., Logenthiran, A., Rajasharen, L., Dhinesh, A., Maran, L., Ameer, M. F. M., ... & Muthu, L. M. (2015). Factors influencing usage level of computer assisted audit techniques (CAATs) by internal auditors in Malaysia.
Solieri, S. A., & Hodowanitz, J. (2016). Electronic Audit Confirmations: Leveraging Technology to Reduce the Risk of Fraud. Journal of Forensic & Investigative Accounting, 8(1).
Sun, H. (2012). Understanding user revisions when using information system features: Adaptive system use and triggers. MIS Quarterly, 453-478.
Swanson, E. B. (1994). Information systems innovation among organisations. Management Science, 40(9), 1069-1092.
Tan, K. S., Teo, W. L., & Lai, K. P. (2011). The applicability of information technology governance in the Malaysian SMEs. Journal of Innovation Management in Small and Medium Enterprises, 2011, 1-10.
Temesgen, Z. B. (2004). Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs).
Tijani, O. M. (2014). Built-In Functions and Features of Data Analysis Software: Predictors of Optimal Deployment for Continuous Audit Assurance. Scholars Journal of Economics, Business and Management,1(1), 7-18.
Tornatzky, L. G., & Fleischer, M. (1990). The Processes of Technological Innovation. Lexington MA, Lexington Books.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation. Lexington books.
Trites, G. (2004). Director responsibility for IT governance. International Journal of Accounting Information Systems, 5(2), 89-99.
Vasarhelyi, M. A., & Alles, M. G. (2008). Reengineering business reporting creating a test bed for technology driven reporting.
Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267-281.
Venkatesh, V., & Bala, H. (2012). Adoption and impacts of interorganisational business process standards: Role of partnering synergy. Information Systems Research, 23(4), 1131-1157.
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186-204.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS quarterly, 157-178.
Widuri, R. (2014). Adoption and use of generalized audit software by Indonesian audit firms.
Widuri, R., Widuri, R., O’Connell, B., O’Connell, B., Yapa, P. W., & Yapa, P. W. (2016). Adopting generalized audit software: an Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821-847.
Yigitbasioglu, O. M. (2015). External auditors' perceptions of cloud computing adoption in Australia. International Journal of Accounting Information Systems, 18, 46-62.
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organisations: cross-country evidence from the retail industry. Information systems research, 16(1), 61-84.
Zhu, K., Dong, S., Xu, S. X., & Kraemer, K. L. (2006). Innovation diffusion in global contexts: determinants of post-adoption digital transformation of European companies. European journal of information systems, 15(6), 601-616.
Zhu, K., Kraemer, K., & Xu, S. (2003). Electronic business adoption by European firms: a cross-country assessment of the facilitators and inhibitors. European Journal of Information Systems, 12(4), 251-268.