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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 3 Issue 4 pp. 1307-1314 , 2013

An empirical study on different factors influencing information technology adoption for auditing purposes: A case study of a banking organization Pages 1307-1314 Right click to download the paper Download PDF

Authors: Mehdi Taghavi, Mohammad Khodaei Valahzaghard, Younes Pourmoradi

doi 10.5267/j.msl.2013.02.014
Crossmark

Keywords: Information technology, Auditing systems, Ease of use, TAM

Abstract: In this survey, we have investigated whether an easy and comprehensive information technology (IT) infrastructure could contribute on auditing system in Iranian business society. The survey designs and distributes a questionnaire based on technology adoption method (TAM) among employees of bank Melli Iran who participated in our survey in Likert scale and using t-student and Kruskal-Wallis test examined different hypotheses. The results of our survey have indicated that there was a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills. In addition, our survey has concluded that ease of IT implementation could create motivation among auditors to automate their traditional skills. While educational background played an important role on our survey, age and job experience did not have any impact on our survey.

How to cite this paper

Taghavi, M., Valahzaghard, M & Pourmoradi, Y. (2013). An empirical study on different factors influencing information technology adoption for auditing purposes: A case study of a banking organization.Management Science Letters , 3(4), 1307-1314.

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Journal: Management Science Letters | Year: 2013 | Volume: 3 | Issue: 4 | Views: 3166 | Reviews: 0

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