How to cite this paper
Atta, A., Baniata, H., Othman, O., Ali, B., Abughaush, S., Aljundi, N & Ahmad, A. (2024). The impact of computer assisted auditing techniques in the audit process: an assessment of performance and effort expectancy.International Journal of Data and Network Science, 8(2), 977-988.
Refrences
AbdulGhani, A., Shahimi, S., & Che Azmi, A. A. (2023). Determinants Of Computer Assisted Audit Tools And Tech-niques (CAATS) Adoption.
Agochukwu, B. O. (2016). The Impact of Auditor And Client-Related Factors On Computer-Assisted Audit Techniques Usage In Nigeria. International Journal of Management Science Research, 2(1), 126.
Ahmad, A. Y. A. B., Atta, A. A. M. B., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., & Alqaraleh, M. H. (2023). The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support. Applied Mathematics, 17(5), 859-866..
Al Tarawneh, E., Alqaraleh, M. H., Ali, B., & Bani Atta, A. (2023). The Impact of the Efficiency and Effectiveness of Electronic Accounting Information Systems on the Quality of Accounting Information. Information Sciences Letters, 12(3), 1685-1692. doi:http://dx.doi.org/10.18576/isl/120352
Al-Hosaini, F. F., Ali, B. J., Baadhem, A. M., Jawabreh, O., Atta, A. A. B., & Ali, A. (2023). The Impact of the Balanced Scorecard (BSC) Non-Financial Perspectives on the Financial Performance of Private Universities. Information Sci-ences Letters, 12(9), 2903-2913.
Ali, A., Ali, B. J., & Fatima, N. (2023). Pre and Post-COVID-19 Financial Performance of Oil and Gas Companies: An Absolute and Relational Study of Financial Variables. International Journal of Sustainable Development and Plan-ning, 18(1), 69-77. doi:doi.org/10.18280/ijsdp.180107
Aljamal, R., & bin Janudin, S. E. (2021). Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies. Global Journal of Economics & Business, 10(1).
Alkhazaleh, A., Assaf, A., Shehada, M., Almustafa, E., & Allahham, M. (2023). Analysis of the Impact of Fintech Firms’ Lending on the Expansion of Service Base Companies in Jordan.
Allahham, M., & Ahmad, A. (2024a). AI-induced anxiety in the assessment of factors influencing the adoption of mobile payment services in supply chain firms: A mental accounting perspective. International Journal of Data and Network Science, 8(1), 505-514.
Allahham, M., Sharabati, A., Almazaydeh, L., Shalatony, Q., Frangieh, R., & Al-Anati, G. (2024b). The impact of fintech-based eco-friendly incentives in improving sustainable environmental performance: A mediating-moderating mod-el. International Journal Of Data And Network Science, 8(1), 415-430.
Almagrashi, A., Mujalli, A., Khan, T., & Attia, O. (2023). Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study. Future Business Journal, 9(1), 74.
Alqaraleh, M. H., Almari, M. O. S., Ali, B., & Oudat, M. S. (2022). The mediating role of organizational culture on the re-lationship between information technology and internal audit effectiveness. Corporate Governance and Organization-al Behavior Review, 6(1), 8-18. doi:https://doi.org/10.22495/cgobrv6i1p1
Alrawashdeh, T. A., Muhairat, M. I., & Alqatawnah, S. M. (2012). Factors affecting acceptance of web-based training sys-tem: using extended UTAUT and structural equation modeling. arXiv preprint arXiv:1205.1904.
Asma’a Al-Amarneh Jordan, H. Y., Atta, A. B., & Khalaf, L. (2023). Nexus Between Information Technology Investment and Bank Performance: The Case of Jordan.
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors' use of computer-assisted audit tech-niques?. Advances in Accounting, 30(1), 67-74.
Birch, A., & Irvine, V. (2009). Preservice teachers’ acceptance of ICT integration in the classroom: applying the UTAUT model. Educational media international, 46(4), 295-315.
Braun, R. L., & Davis, H. E. (2003). Computer-assisted audit tools and techniques: Analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
Cheng, Y. S., Yu, T. F., Huang, C. F., Yu, C., & Yu, C. C. (2011). The comparison of three major occupations for user ac-ceptance of information technology: applying the UTAUT model. iBusiness, 3(02), 147.
Compeau, D. R., & Higgins, C. A. (1995). Computer self-efficacy: Development of a measure and initial test. MIS quar-terly, 189-211.
Curtis, M. B. (2012). Discussion of ‘The antecedents of the use of continuous auditing in the internal auditing con-text’. International Journal of Accounting Information Systems, 13(3), 263-266.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting tech-nology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104-121.
Curtis, M., & A. Payne, E. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304-326.
Daoud, L. (2023). Predictors of Auditors’ Usage of CAATs: The Role of Top Management Support and Trust.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the work-place1. Journal of applied social psychology, 22(14), 1111-1132.
Debreceny, R., Lee, S. L., Neo, W., & Shuling Toh, J. (2005). Employing generalized audit software in the financial ser-vices sector: Challenges and opportunities. Managerial Auditing Journal, 20(6), 605-618.
Deniswara, K., Henky, T., Mulyawan, A. N., Armand, W. K., & Mustapha, M. (2023). The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques (Caats) with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta. The Winners, 24(1).
El-Gayar, O. F., & Moran, M. (2006). College students’ acceptance of tablet PCs: An application of the UTAUT mod-el. Dakota State University, 820.
Foon, Y. S., & Fah, B. C. Y. (2011). Internet banking adoption in Kuala Lumpur: an application of UTAUT mod-el. International Journal of Business and Management, 6(4), 161.
Gao, T., & Deng, Y. (2012, June). A study on users' acceptance behavior to mobile e-books application based on UTAUT model. In 2012 IEEE International Conference on Computer Science and Automation Engineering(pp. 376-379). IEEE.
Gehrke, N., & Wolf, P. (2010, January). Towards audit 2.0-a web 2.0 community platform for auditors. In System Sciences (HICSS), 2010 43rd Hawaii International Conference on (pp. 1-10). IEEE.
Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial management & data systems, 117(3), 442-458.
Hall, J. A. (2016). Information Technology Auditing. Mason, OH: Cengage Learning.
Handoko, B. L., & Chu, N. C. (2021, July). UTAUT Model in Predicting Auditor Intention in Adopting CAAT In The 2021 12th International Conference on E-business, Management and Economics (pp. 144-153).
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Mushtaha, A., Al-Anati, G., Al-Shaikh, M., & Ali, B. (2023). Assessing the Moderating Effect of Innovation on the Relationship between Information Technology and Supply Chain Manage-ment: An Empirical Examination. Applied Mathematics & Information Sciences, 17(5), 889-895.
Hezabr, A. A., Qeshta, M. H., Al-Msni, F. M., Jawabreh, O., & Ali, B. J. (2023). Audit committee characteristics and firm performance: Evidence from the insurance sector in Oman. International Journal of Advanced and Applied Sciences, 10(5), 20-27.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived im-portance. Accounting Horizons, 22(1), 1-21.
Janvrin, D., Lowe, D. J., & Bierstaker, J. (2008). Auditor acceptance of computer-assisted audit techniques. Iowa State University, Arizona State University and Villanova University, 4.
Jawabreh, O., Baadhem, A. M., Ali, B. J., Atta, A. A. B., Ali, A., Al-Hosaini, F. F., & Allahham, M. (2023). The Influence of Supply Chain Management Strategies on Organizational Performance in Hospitality Industry. Applied Mathematics, 17(5), 851-858.
Khaddash, H. & Siam, W. (2003). “The Extent of Auditors' Acceptance to the Use of Information Technology in Audit-ing”, Derassat, Business Administration, University of Jordan, 30, 279-290. (in Arabic).
Krishnaraju, V., Mathew, S. K., & Sugumaran, V. (2013). Role of web personalization in consumer acceptance of e-government services.
Mahzan, N., & Lymer, A. (2008). Adoption of computer assisted audit tools and techniques (CAATTs) by internal audi-tors: current issues in the UK. In BAA Annual Conference (pp. 1-46).
Mahzan, N., & Lymer, A. (2009). Examining adoption of computer assisted audit tools and techniques (CAATTs) by in-ternal auditors: Cases of UK internal auditors. In Proceedings of 12th International Business Information Management Association (IBIMA) Conference (pp. 1-46).
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of gen-eralized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327-349.
Mansour, E. M. (2016). Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Find-ings from Jordan. Business and Economic Research, 6(1), 248-271.
Marchewka, J. T., & Kostiwa, K. (2007). An application of the UTAUT model for understanding student perceptions using course management software. Communications of the IIMA, 7(2), 10.
Mustika, J., Karlina, L., & Tirta, B. D. (2023, February). Using the UTAUT Model to Analyze Perception of Independent Auditor on Usage of Computer Assisted Audit Techniques. In Proceeding Medan International Conference on Eco-nomic and Business (Vol. 1, pp. 629-637).
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.
Paledi, V. N. (2011). Adoption of computer aided audit techniques by information systems auditors: applying the UTAUT framework. 6–37.
Paukowits, F., & Paukowits, K. (2000). Bridging CAATs and risk. Internal Auditor, 57(2), 27-27.
Payne, E. A., & Curtis, M. B. (2008). Can the unified theory of acceptance and use of technology help us understand the adoption of computer-aided audit techniques by auditors. Sarasota: The American Accounting Association.
Purnamasari, P., Amran, N. A., & Hartanto, R. (2022). Modelling computer assisted audit techniques (CAATs) in enhanc-ing the Indonesian public sector. F1000Research, 11.
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.
Salhab, H., Allahham, M., Abu-AlSondos, I., Frangieh, R., Alkhwaldi, A., & Ali, B. (2023). Inventory competition, artifi-cial intelligence, and quality improvement decisions in supply chains with digital marketing. Uncertain Supply Chain Management, 11(4), 1915-1924.
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.
Shan, R., Xiao, X., Dong, G., Zhang, Z., Wen, Q., & Ali, B. (2022). The influence of accounting computer information processing technology on enterprise internal control under panel data simultaneous equation. Applied Mathematics and Nonlinear Sciences, 1–9. doi:10.2478/amns.2022.2.0157
Sumak, B., Polancic, G., & Hericko, M. (2010, February). An empirical study of virtual learning environment adoption Using UTAUT. In 2010 Second International Conference on Mobile, Hybrid, And On-Line Learning (Pp. 17-22). IEEE.
Tarhini, A., Mohammed, A. B., & Maqableh, M. (2016). Modeling Factors Affecting Student's Usage Behaviour of E-Learning Systems in Lebanon.International Journal of Business and Management, 11(2), 299.
Tumi, A. (2013, December). An investigative study into the perceived factors precluding auditors from using CAATs and CA. In For Advanced Research in Business Dubai Conference Proceedings (P. 4).
Van Dijk, J. A., Peters, O., & Ebbers, W. (2008). Explaining the acceptance and use of government Internet services: A multivariate analysis of 2006 survey data in the Netherlands. Government Information Quarterly, 25(3), 379-399.
Venkatesh, V., & Bala, H. (2012). Adoption and impacts of interorganizational business process standards: Role of part-nering synergy. Information Systems Research, 23(4), 1131-1157.
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Agochukwu, B. O. (2016). The Impact of Auditor And Client-Related Factors On Computer-Assisted Audit Techniques Usage In Nigeria. International Journal of Management Science Research, 2(1), 126.
Ahmad, A. Y. A. B., Atta, A. A. M. B., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., & Alqaraleh, M. H. (2023). The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support. Applied Mathematics, 17(5), 859-866..
Al Tarawneh, E., Alqaraleh, M. H., Ali, B., & Bani Atta, A. (2023). The Impact of the Efficiency and Effectiveness of Electronic Accounting Information Systems on the Quality of Accounting Information. Information Sciences Letters, 12(3), 1685-1692. doi:http://dx.doi.org/10.18576/isl/120352
Al-Hosaini, F. F., Ali, B. J., Baadhem, A. M., Jawabreh, O., Atta, A. A. B., & Ali, A. (2023). The Impact of the Balanced Scorecard (BSC) Non-Financial Perspectives on the Financial Performance of Private Universities. Information Sci-ences Letters, 12(9), 2903-2913.
Ali, A., Ali, B. J., & Fatima, N. (2023). Pre and Post-COVID-19 Financial Performance of Oil and Gas Companies: An Absolute and Relational Study of Financial Variables. International Journal of Sustainable Development and Plan-ning, 18(1), 69-77. doi:doi.org/10.18280/ijsdp.180107
Aljamal, R., & bin Janudin, S. E. (2021). Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies. Global Journal of Economics & Business, 10(1).
Alkhazaleh, A., Assaf, A., Shehada, M., Almustafa, E., & Allahham, M. (2023). Analysis of the Impact of Fintech Firms’ Lending on the Expansion of Service Base Companies in Jordan.
Allahham, M., & Ahmad, A. (2024a). AI-induced anxiety in the assessment of factors influencing the adoption of mobile payment services in supply chain firms: A mental accounting perspective. International Journal of Data and Network Science, 8(1), 505-514.
Allahham, M., Sharabati, A., Almazaydeh, L., Shalatony, Q., Frangieh, R., & Al-Anati, G. (2024b). The impact of fintech-based eco-friendly incentives in improving sustainable environmental performance: A mediating-moderating mod-el. International Journal Of Data And Network Science, 8(1), 415-430.
Almagrashi, A., Mujalli, A., Khan, T., & Attia, O. (2023). Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study. Future Business Journal, 9(1), 74.
Alqaraleh, M. H., Almari, M. O. S., Ali, B., & Oudat, M. S. (2022). The mediating role of organizational culture on the re-lationship between information technology and internal audit effectiveness. Corporate Governance and Organization-al Behavior Review, 6(1), 8-18. doi:https://doi.org/10.22495/cgobrv6i1p1
Alrawashdeh, T. A., Muhairat, M. I., & Alqatawnah, S. M. (2012). Factors affecting acceptance of web-based training sys-tem: using extended UTAUT and structural equation modeling. arXiv preprint arXiv:1205.1904.
Asma’a Al-Amarneh Jordan, H. Y., Atta, A. B., & Khalaf, L. (2023). Nexus Between Information Technology Investment and Bank Performance: The Case of Jordan.
Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors' use of computer-assisted audit tech-niques?. Advances in Accounting, 30(1), 67-74.
Birch, A., & Irvine, V. (2009). Preservice teachers’ acceptance of ICT integration in the classroom: applying the UTAUT model. Educational media international, 46(4), 295-315.
Braun, R. L., & Davis, H. E. (2003). Computer-assisted audit tools and techniques: Analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
Cheng, Y. S., Yu, T. F., Huang, C. F., Yu, C., & Yu, C. C. (2011). The comparison of three major occupations for user ac-ceptance of information technology: applying the UTAUT model. iBusiness, 3(02), 147.
Compeau, D. R., & Higgins, C. A. (1995). Computer self-efficacy: Development of a measure and initial test. MIS quar-terly, 189-211.
Curtis, M. B. (2012). Discussion of ‘The antecedents of the use of continuous auditing in the internal auditing con-text’. International Journal of Accounting Information Systems, 13(3), 263-266.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting tech-nology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104-121.
Curtis, M., & A. Payne, E. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304-326.
Daoud, L. (2023). Predictors of Auditors’ Usage of CAATs: The Role of Top Management Support and Trust.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the work-place1. Journal of applied social psychology, 22(14), 1111-1132.
Debreceny, R., Lee, S. L., Neo, W., & Shuling Toh, J. (2005). Employing generalized audit software in the financial ser-vices sector: Challenges and opportunities. Managerial Auditing Journal, 20(6), 605-618.
Deniswara, K., Henky, T., Mulyawan, A. N., Armand, W. K., & Mustapha, M. (2023). The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques (Caats) with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta. The Winners, 24(1).
El-Gayar, O. F., & Moran, M. (2006). College students’ acceptance of tablet PCs: An application of the UTAUT mod-el. Dakota State University, 820.
Foon, Y. S., & Fah, B. C. Y. (2011). Internet banking adoption in Kuala Lumpur: an application of UTAUT mod-el. International Journal of Business and Management, 6(4), 161.
Gao, T., & Deng, Y. (2012, June). A study on users' acceptance behavior to mobile e-books application based on UTAUT model. In 2012 IEEE International Conference on Computer Science and Automation Engineering(pp. 376-379). IEEE.
Gehrke, N., & Wolf, P. (2010, January). Towards audit 2.0-a web 2.0 community platform for auditors. In System Sciences (HICSS), 2010 43rd Hawaii International Conference on (pp. 1-10). IEEE.
Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial management & data systems, 117(3), 442-458.
Hall, J. A. (2016). Information Technology Auditing. Mason, OH: Cengage Learning.
Handoko, B. L., & Chu, N. C. (2021, July). UTAUT Model in Predicting Auditor Intention in Adopting CAAT In The 2021 12th International Conference on E-business, Management and Economics (pp. 144-153).
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Mushtaha, A., Al-Anati, G., Al-Shaikh, M., & Ali, B. (2023). Assessing the Moderating Effect of Innovation on the Relationship between Information Technology and Supply Chain Manage-ment: An Empirical Examination. Applied Mathematics & Information Sciences, 17(5), 889-895.
Hezabr, A. A., Qeshta, M. H., Al-Msni, F. M., Jawabreh, O., & Ali, B. J. (2023). Audit committee characteristics and firm performance: Evidence from the insurance sector in Oman. International Journal of Advanced and Applied Sciences, 10(5), 20-27.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived im-portance. Accounting Horizons, 22(1), 1-21.
Janvrin, D., Lowe, D. J., & Bierstaker, J. (2008). Auditor acceptance of computer-assisted audit techniques. Iowa State University, Arizona State University and Villanova University, 4.
Jawabreh, O., Baadhem, A. M., Ali, B. J., Atta, A. A. B., Ali, A., Al-Hosaini, F. F., & Allahham, M. (2023). The Influence of Supply Chain Management Strategies on Organizational Performance in Hospitality Industry. Applied Mathematics, 17(5), 851-858.
Khaddash, H. & Siam, W. (2003). “The Extent of Auditors' Acceptance to the Use of Information Technology in Audit-ing”, Derassat, Business Administration, University of Jordan, 30, 279-290. (in Arabic).
Krishnaraju, V., Mathew, S. K., & Sugumaran, V. (2013). Role of web personalization in consumer acceptance of e-government services.
Mahzan, N., & Lymer, A. (2008). Adoption of computer assisted audit tools and techniques (CAATTs) by internal audi-tors: current issues in the UK. In BAA Annual Conference (pp. 1-46).
Mahzan, N., & Lymer, A. (2009). Examining adoption of computer assisted audit tools and techniques (CAATTs) by in-ternal auditors: Cases of UK internal auditors. In Proceedings of 12th International Business Information Management Association (IBIMA) Conference (pp. 1-46).
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of gen-eralized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327-349.
Mansour, E. M. (2016). Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Find-ings from Jordan. Business and Economic Research, 6(1), 248-271.
Marchewka, J. T., & Kostiwa, K. (2007). An application of the UTAUT model for understanding student perceptions using course management software. Communications of the IIMA, 7(2), 10.
Mustika, J., Karlina, L., & Tirta, B. D. (2023, February). Using the UTAUT Model to Analyze Perception of Independent Auditor on Usage of Computer Assisted Audit Techniques. In Proceeding Medan International Conference on Eco-nomic and Business (Vol. 1, pp. 629-637).
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.
Paledi, V. N. (2011). Adoption of computer aided audit techniques by information systems auditors: applying the UTAUT framework. 6–37.
Paukowits, F., & Paukowits, K. (2000). Bridging CAATs and risk. Internal Auditor, 57(2), 27-27.
Payne, E. A., & Curtis, M. B. (2008). Can the unified theory of acceptance and use of technology help us understand the adoption of computer-aided audit techniques by auditors. Sarasota: The American Accounting Association.
Purnamasari, P., Amran, N. A., & Hartanto, R. (2022). Modelling computer assisted audit techniques (CAATs) in enhanc-ing the Indonesian public sector. F1000Research, 11.
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.
Salhab, H., Allahham, M., Abu-AlSondos, I., Frangieh, R., Alkhwaldi, A., & Ali, B. (2023). Inventory competition, artifi-cial intelligence, and quality improvement decisions in supply chains with digital marketing. Uncertain Supply Chain Management, 11(4), 1915-1924.
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.
Shan, R., Xiao, X., Dong, G., Zhang, Z., Wen, Q., & Ali, B. (2022). The influence of accounting computer information processing technology on enterprise internal control under panel data simultaneous equation. Applied Mathematics and Nonlinear Sciences, 1–9. doi:10.2478/amns.2022.2.0157
Sumak, B., Polancic, G., & Hericko, M. (2010, February). An empirical study of virtual learning environment adoption Using UTAUT. In 2010 Second International Conference on Mobile, Hybrid, And On-Line Learning (Pp. 17-22). IEEE.
Tarhini, A., Mohammed, A. B., & Maqableh, M. (2016). Modeling Factors Affecting Student's Usage Behaviour of E-Learning Systems in Lebanon.International Journal of Business and Management, 11(2), 299.
Tumi, A. (2013, December). An investigative study into the perceived factors precluding auditors from using CAATs and CA. In For Advanced Research in Business Dubai Conference Proceedings (P. 4).
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