How to cite this paper
Alnesafi, A. (2025). The impact of audit software on quality of audit in Kuwait: Insights from auditors.Accounting, 11(1), 31-48.
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Abad-Segura, E., & González-Zamar, M.-D. (2020). Research analysis on emerging technologies in corporate accounting. Mathematics, 8(9), 1589.
Abu Afifa, M., Marei, Y., Saleh, I., & Othman, O. H. (2022). Big Data Analytics and Audit Quality: Evidence from Canada. In S. G. Yaseen (Ed.), Digital Economy, Business Analytics, and Big Data Analytics Applications (Vol. 1010, pp. 269–283). Springer International Publishing. https://doi.org/10.1007/978-3-031-05258-3_22
Albarrak, H., Alotaibi, E. M., & Alnesafi, A. (2024). Measuring cloud information systems’ effect on financial information quality using the information system success model: Evidence from Saudi Arabia. Uncertain Supply Chain Management, 12(4), 2825–2838. https://doi.org/10.5267/j.uscm.2024.4.019
Alotaibi, E. M. (2023a). A Conceptual Model of Continuous Government Auditing Using Blockchain-Based Smart Contracts. International Journal of Business and Management, 17(11), 1–1.
Alotaibi, E. M (2023). Cloud computing to audit quality-evidence from the Kingdom of Saudi Arabia. International Journal of Applied Economics, Finance and Accounting, 17(1), 18-29.
Alotaibi, E. M., & Alnesafi, A. (2023). Assessing the impact of audit software on audit quality: Auditors' perceptions. International Journal of Applied Economics, Finance and Accounting, 17(1), 97-108.
Alotaibi, E. M., Issa, H., & Codesso, M. (2025). Blockchain-based conceptual model for enhanced transparency in government records: A design science research approach. International Journal of Information Management Data Insights, 5(1), 100304.
Alotaibi, E., Khallaf, A., & Gleason, K. (2024). The role of random forest in internal audit to enhance financial reporting accuracy. International Journal of Data and Network Science, 8(3), 1751-1764.
Al-Ruithe, M., Benkhelifa, E., & Hameed, K. (2017). Current state of cloud computing adoption–an empirical study in major public sector organizations of saudi arabia (ksa). Procedia Computer Science, 110, 378–385.
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125–140.
Behn, B. K., Carcello, J. V., Hermanson, D. R., & Hermanson, R. H. (1997). The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons, 11(1), 7.
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521–547.
Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral implications of Big Data’s impact on audit judgment and decision making and future research directions. Accounting Horizons, 29(2), 451–468.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992a). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992b). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice & Theory, 11(1).
Chyzhevska, L., Voloschuk, L., Shatskova, L., & Sokolenko, L. (2021). Digitalization as a vector of information systems development and accounting system modernization. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, 31(4), 18–39.
Damer, N., Al-Znaimat, A. H., Asad, M., & Almansou, Z. A. (2021). Analysis of motivational factors that influence usage of computer assisted audit techniques (CAATS) by external auditors in Jordan. Academy of Strategic Management Journal, 20(2), 1–13.
Eilifsen, A., Kinserdal, F., Messier Jr, W. F., & McKee, T. E. (2020). An exploratory study into the use of audit data analytics on audit engagements. Accounting Horizons, 34(4), 75–103.
Havelka, D., & Merhout, J. (2007). Development of an information technology audit process quality framework. AMCIS 2007 Proceedings, 61.
Huh, B. G., Lee, S., & Kim, W. (2021). The impact of the input level of information system audit on the audit quality: Korean evidence. International Journal of Accounting Information Systems, 43, 100533.
JAYANTI, L. S. E., & KAWISANA, P. G. W. P. (2022). The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable. Journal of Tourism Economics and Policy, 2(2), 93–97.
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511.
Lazarescu, I. (2019). The Use of Computer Applications in Public Audit (External). Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics, 25(3).
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59–76.
Li, W., Bu, J., Li, X., Peng, H., Niu, Y., & Zhang, Y. (2022). A survey of DeFi security: Challenges and opportunities. Journal of King Saud University-Computer and Information Sciences, 34(10), 10378–10404.
Lowensohn, S., Johnson, L. E., Elder, R. J., & Davies, S. P. (2007). Auditor specialization, perceived audit quality, and audit fees in the local government audit market. Journal of Accounting and Public Policy, 26(6), 705–732.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
March, J. G., & Sutton, R. I. (1997). Crossroads—Organizational Performance as a Dependent Variable. Organization Science, 8(6), 698–706. https://doi.org/10.1287/orsc.8.6.698
Mardian, S., & Avianti, I. (2019). Improving audit quality: Adopting technology and risk management. International Journal of Innovation, Creativity and Change. Www. Ijicc. Net, 8(3). https://www.ijicc.net/images/vol8iss3/8308_Mardian_2019_E_R.pdf
Merhout, J. W., & Havelka, D. (2008). Information technology auditing: A value-added IT governance partnership between IT management and audit. Communications of the Association for Information Systems, 23(1), 26.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Omitogun, A., & Al-Adeem, K. (2019). Auditors’ perceptions of and competencies in big data and data analytics: An empirical investigation. International Journal of Computer Auditing, 1(1), 92–113.
Prabowo, D. D. B., & Suhartini, D. (2021). The effect of Independence and integrity on audit quality: Is there a moderating role for E-Audit. Journal of Economics, Business, and Accountancy Ventura, 23, 305–319.
Praditya, D., Sulastri, R., Bharosa, N., & Janssen, M. (2016). Exploring XBRL-Based Reporting System: A Conceptual Framework for System Adoption and Implementation. In Y. K. Dwivedi, M. Mäntymäki, M. N. Ravishankar, M. Janssen, M. Clement, E. L. Slade, N. P. Rana, S. Al-Sharhan, & A. C. Simintiras (Eds.), Social Media: The Good, the Bad, and the Ugly (Vol. 9844, pp. 305–316). Springer International Publishing. https://doi.org/10.1007/978-3-319-45234-0_28
Razi, M. A., & Madani, H. H. (2013). An analysis of attributes that impact adoption of audit software: An empirical study in Saudi Arabia. International Journal of Accounting & Information Management, 21(2), 170–188.
Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice & Theory, 21(1), 147–163.
Samelson, D., Lowensohn, S., & Johnson, L. E. (2006). The determinants of perceived audit quality and auditee satisfaction in local government. Journal of Public Budgeting, Accounting & Financial Management, 18(2), 139–166.
Schroeder, M. S., Solomon, I., & Vickrey, D. (1986). Audit Quality: The Perceptions of Audit-Committee Chairpersons and Audit Partners. Auditing: A Journal of Practice & Theory, 5(2).
Siew, E.-G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1), 60–79.
Sutton, S. G. (1993). Toward an Understanding of the Factors Affecting the Quality of the Audit Process*. Decision Sciences, 24(1), 88–105. https://doi.org/10.1111/j.1540-5915.1993.tb00464.x
Yeghaneh, Y. H., Zangiabadi, M., & Firozabadi, S. D. (2015). Factors affecting information technology audit quality. Journal of Investment and Management, 4(5), 196–203.
Abu Afifa, M., Marei, Y., Saleh, I., & Othman, O. H. (2022). Big Data Analytics and Audit Quality: Evidence from Canada. In S. G. Yaseen (Ed.), Digital Economy, Business Analytics, and Big Data Analytics Applications (Vol. 1010, pp. 269–283). Springer International Publishing. https://doi.org/10.1007/978-3-031-05258-3_22
Albarrak, H., Alotaibi, E. M., & Alnesafi, A. (2024). Measuring cloud information systems’ effect on financial information quality using the information system success model: Evidence from Saudi Arabia. Uncertain Supply Chain Management, 12(4), 2825–2838. https://doi.org/10.5267/j.uscm.2024.4.019
Alotaibi, E. M. (2023a). A Conceptual Model of Continuous Government Auditing Using Blockchain-Based Smart Contracts. International Journal of Business and Management, 17(11), 1–1.
Alotaibi, E. M (2023). Cloud computing to audit quality-evidence from the Kingdom of Saudi Arabia. International Journal of Applied Economics, Finance and Accounting, 17(1), 18-29.
Alotaibi, E. M., & Alnesafi, A. (2023). Assessing the impact of audit software on audit quality: Auditors' perceptions. International Journal of Applied Economics, Finance and Accounting, 17(1), 97-108.
Alotaibi, E. M., Issa, H., & Codesso, M. (2025). Blockchain-based conceptual model for enhanced transparency in government records: A design science research approach. International Journal of Information Management Data Insights, 5(1), 100304.
Alotaibi, E., Khallaf, A., & Gleason, K. (2024). The role of random forest in internal audit to enhance financial reporting accuracy. International Journal of Data and Network Science, 8(3), 1751-1764.
Al-Ruithe, M., Benkhelifa, E., & Hameed, K. (2017). Current state of cloud computing adoption–an empirical study in major public sector organizations of saudi arabia (ksa). Procedia Computer Science, 110, 378–385.
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125–140.
Behn, B. K., Carcello, J. V., Hermanson, D. R., & Hermanson, R. H. (1997). The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons, 11(1), 7.
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521–547.
Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral implications of Big Data’s impact on audit judgment and decision making and future research directions. Accounting Horizons, 29(2), 451–468.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992a). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1.
Carcello, J. V., Hermanson, R. H., & McGrath, N. T. (1992b). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice & Theory, 11(1).
Chyzhevska, L., Voloschuk, L., Shatskova, L., & Sokolenko, L. (2021). Digitalization as a vector of information systems development and accounting system modernization. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, 31(4), 18–39.
Damer, N., Al-Znaimat, A. H., Asad, M., & Almansou, Z. A. (2021). Analysis of motivational factors that influence usage of computer assisted audit techniques (CAATS) by external auditors in Jordan. Academy of Strategic Management Journal, 20(2), 1–13.
Eilifsen, A., Kinserdal, F., Messier Jr, W. F., & McKee, T. E. (2020). An exploratory study into the use of audit data analytics on audit engagements. Accounting Horizons, 34(4), 75–103.
Havelka, D., & Merhout, J. (2007). Development of an information technology audit process quality framework. AMCIS 2007 Proceedings, 61.
Huh, B. G., Lee, S., & Kim, W. (2021). The impact of the input level of information system audit on the audit quality: Korean evidence. International Journal of Accounting Information Systems, 43, 100533.
JAYANTI, L. S. E., & KAWISANA, P. G. W. P. (2022). The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable. Journal of Tourism Economics and Policy, 2(2), 93–97.
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511.
Lazarescu, I. (2019). The Use of Computer Applications in Public Audit (External). Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics, 25(3).
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59–76.
Li, W., Bu, J., Li, X., Peng, H., Niu, Y., & Zhang, Y. (2022). A survey of DeFi security: Challenges and opportunities. Journal of King Saud University-Computer and Information Sciences, 34(10), 10378–10404.
Lowensohn, S., Johnson, L. E., Elder, R. J., & Davies, S. P. (2007). Auditor specialization, perceived audit quality, and audit fees in the local government audit market. Journal of Accounting and Public Policy, 26(6), 705–732.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
March, J. G., & Sutton, R. I. (1997). Crossroads—Organizational Performance as a Dependent Variable. Organization Science, 8(6), 698–706. https://doi.org/10.1287/orsc.8.6.698
Mardian, S., & Avianti, I. (2019). Improving audit quality: Adopting technology and risk management. International Journal of Innovation, Creativity and Change. Www. Ijicc. Net, 8(3). https://www.ijicc.net/images/vol8iss3/8308_Mardian_2019_E_R.pdf
Merhout, J. W., & Havelka, D. (2008). Information technology auditing: A value-added IT governance partnership between IT management and audit. Communications of the Association for Information Systems, 23(1), 26.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Omitogun, A., & Al-Adeem, K. (2019). Auditors’ perceptions of and competencies in big data and data analytics: An empirical investigation. International Journal of Computer Auditing, 1(1), 92–113.
Prabowo, D. D. B., & Suhartini, D. (2021). The effect of Independence and integrity on audit quality: Is there a moderating role for E-Audit. Journal of Economics, Business, and Accountancy Ventura, 23, 305–319.
Praditya, D., Sulastri, R., Bharosa, N., & Janssen, M. (2016). Exploring XBRL-Based Reporting System: A Conceptual Framework for System Adoption and Implementation. In Y. K. Dwivedi, M. Mäntymäki, M. N. Ravishankar, M. Janssen, M. Clement, E. L. Slade, N. P. Rana, S. Al-Sharhan, & A. C. Simintiras (Eds.), Social Media: The Good, the Bad, and the Ugly (Vol. 9844, pp. 305–316). Springer International Publishing. https://doi.org/10.1007/978-3-319-45234-0_28
Razi, M. A., & Madani, H. H. (2013). An analysis of attributes that impact adoption of audit software: An empirical study in Saudi Arabia. International Journal of Accounting & Information Management, 21(2), 170–188.
Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice & Theory, 21(1), 147–163.
Samelson, D., Lowensohn, S., & Johnson, L. E. (2006). The determinants of perceived audit quality and auditee satisfaction in local government. Journal of Public Budgeting, Accounting & Financial Management, 18(2), 139–166.
Schroeder, M. S., Solomon, I., & Vickrey, D. (1986). Audit Quality: The Perceptions of Audit-Committee Chairpersons and Audit Partners. Auditing: A Journal of Practice & Theory, 5(2).
Siew, E.-G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1), 60–79.
Sutton, S. G. (1993). Toward an Understanding of the Factors Affecting the Quality of the Audit Process*. Decision Sciences, 24(1), 88–105. https://doi.org/10.1111/j.1540-5915.1993.tb00464.x
Yeghaneh, Y. H., Zangiabadi, M., & Firozabadi, S. D. (2015). Factors affecting information technology audit quality. Journal of Investment and Management, 4(5), 196–203.