scholarly journals Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen

2020 ◽  
Vol 10 (2) ◽  
pp. 1
Author(s):  
AL Barrak Khalil ◽  
Olfa Nafti
Keyword(s):  
Structural Equation ◽  
Technological Development ◽  
Equation Modeling ◽  
Computer Assisted ◽  
Audit Process ◽  
Accounting Systems ◽  
External Auditors ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
Facilitating Conditions

External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit Techniques (CAATs). The main objective of this study to examine the factors influencing of adoption of CAATs in the external audit process in Yemen, using Structural Equation Modeling (SEM). The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized as a theoretical basis in this study. A quantitative approach was carried out by a questionnaire completed by 312 participants. The results mainly showed that the behavioral intention to adopt CAATs is significantly and positively influenced by the performance expectancy, social influence and facilitating conditions, but it was not influenced by the effort expectancy. Besides, this is the first study in Yemen about the adoption of CAATs.

scholarly journals Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan

2016 ◽  
Vol 6 (1) ◽  
pp. 248 ◽  
Author(s):  
Ebrahim Mahmoud Mansour
Keyword(s):  
Computer Assisted ◽  
Audit Process ◽  
Factors Affecting ◽  
External Auditors ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
Audit Firms ◽  
Effort Expectancy ◽  
Facilitating Conditions ◽  
Practical Implications

<p class="ber">Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Techniques (CAATs) remains fairly low. This study use the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore this lack of CAATs' usage in Jordan and try to find answer to what factors may affect their adoption and acceptance. The study has drawn upon qualified questionnaire sent to 200 statutory external auditors to obtain the data. With a response rate over 80%, the results of the statistical analysis revealed that Jordanian external auditor's intention to adopt CAATs may be driven by both auditor's performance expectancy and firm's facilitating conditions issues. However, effort expectancy and social influence at the other spectrum may not play such a major role. These results have several practical implications. Jordanian audit firms can create a positive attitude amongst its auditors towards CAATs' usage by promoting CAATs benefits and usefulness, by decreasing efforts expectancy needed to use CAATs, and by further investing in management and technical infrastructure supporting CAATs.</p>

Factors influencing the adoption of crowdfunding in Bangladesh: a study of start-up entrepreneurs

2019 ◽  
pp. 026666691989555
Author(s):  
Mohammad Tariqul Islam ◽  
Muhammad Tahir Abbas Khan
Keyword(s):  
Behavioral Intention ◽  
Structural Equation ◽  
Equation Modeling ◽  
Perceived Trust ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
Start Up ◽  
Actual Use ◽  
Facilitating Conditions ◽  
Use Behavior

Despite widespread adoption of crowdfunding for funding social donation projects, its adoption among start-up entrepreneurs is significantly low, in developing countries in particular. Research has been performed to investigate the crowdfunding adoption intention of start-up entrepreneurs in Bangladesh. This study aimed to identify the motivation behind the intentions of the entrepreneurs to adopt crowdfunding, using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with extensions. Empirical data were collected from 317 respondents and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions and perceived trust mpact significantly ion the entrepreneurs’ behavioral intention to adopt crowdfunding. In contrast, trialability and perceived trust were not found to be significant determinants. However, trialability has a significant positive relation with use behavior or actual use, whereas no significant relationship has been identified between behavioral intention and use behavior.

Modeling the Factors that Influence Ghanaian Entrepreneurs to Adopt e-Commerce

2021 ◽  
Vol 18 (06) ◽  
Author(s):  
Frederick Pobee
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Unified Theory ◽  
Cross Sectional ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Facilitating Conditions

This study investigated the factors that influence Ghanaian entrepreneurs to adopt e-commerce. Cross-sectional data was gathered from 520 entrepreneurs in the most populous and industrious regions in Ghana. The unified theory of acceptance and use of technology (UTAUT) was employed to effectively understand the unexplored phenomenon of e-commerce adoption among Ghanaian entrepreneurs. Partial Least Square-Structural Equation Modeling (PLS-SEM) was used to test the hypothesized relationships. The findings indicate that performance expectancy, effort expectancy, and social influence (SI) positively and significantly influenced the behavioral intention (BI) to adopt e-commerce. Facilitating conditions (FC) and BI had a significant positive relationship with the adoption of e-commerce.

Role of gender on Intention to adopt mobile payments among generation Z

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Sonal Purohit ◽  
Rakhi Arora
Keyword(s):  
Undergraduate Students ◽  
Structural Equation ◽  
Equation Modeling ◽  
Mobile Payments ◽  
Intention To Adopt ◽  
Generation Z ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Value Propositions ◽  
Males And Females

The purpose of this paper was to examine the intention to adopt mobile payments among male and female customers of generation Z by surveying 365 undergraduate students and applying the Unified theory of acceptance and use of technology (UTAUT). The Structural equation modeling analysis using the SmartPLS revealed that social influence was the most significant predictor of intention to adopt mobile payments among both males and females. The male is significantly influenced by the performance expectancy and effort expectancy whereas the females are significantly influenced by the effort expectancy and price value factors. For sustainable adoption among the males and females in generation Z, the managers should create differentiated value propositions by focusing on utilitarian benefits and simplicity of use for the males and females respectively.

The Moderating Effects of Gender on E-Commerce Systems Adoption Factors

2018 ◽  
Vol 9 (4) ◽  
pp. 86-104
Author(s):  
Frederick Pobee ◽  
Daniel Opoku
Keyword(s):  
Behavioral Intention ◽  
Structural Equation ◽  
Equation Modeling ◽  
Moderating Effects ◽  
Performance Expectancy ◽  
Adoption Factors ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Actual Use ◽  
Facilitating Conditions

The purpose of this article was to investigate the moderating effects of gender on e-commerce systems adoption factors among university lecturers in Ghana. In order to achieve this purpose, the unified theory of acceptance and use of technology (UTAUT) was used as the theoretical lens for the study. Eight hypotheses were developed and tested. Data analysis was performed with a structural equation modeling (SEM) technique using SmartPLS Application. Using a survey of 223 respondents, the study showed that factors such as performance expectancy, effort expectancy, and facilitating conditions positively and significantly influenced Ghanaian lecturers' behavioral intention and ultimately the actual use of e-commerce systems. As for the moderating effects of gender, this study discovered that gender insignificantly moderated the effects of performance expectancy, effort expectancy and social influence on behavioral intention.

scholarly journals Toward an Understanding of University Students’ Continued Intention to Use MOOCs: When UTAUT Model Meets TTF Model

SAGE Open ◽  
2020 ◽  
Vol 10 (3) ◽  
pp. 215824402094185
Author(s):  
Liyong Wan ◽  
Shoumei Xie ◽  
Ai Shu
Keyword(s):  
University Students ◽  
User Satisfaction ◽  
Structural Equation ◽  
Equation Modeling ◽  
Utaut Model ◽  
Mediating Role ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Facilitating Conditions

This study tries to propose a unified model integrating the unified theory of acceptance and use of technology (UTAUT) model, task–technology fit (TTF) model, and user satisfaction to investigate the determinants that affect university students’ continued intention of using massive open online courses (MOOCs). Based on the data of a survey on 464 respondents, structural equation modeling is adopted to assess the model. The results reveal that performance expectancy, effort expectancy, social influence, and user satisfaction are the crucial predictors of university students’ continued intention. TTF has an indirect influence on continued intention through user satisfaction. Performance expectancy is affected both by effort expectancy and TTF. Facilitating conditions do not directly influence continued intention; however, they present indirect influences in that they play a mediating role for user satisfaction. The findings help researchers and practitioners to attain a better understanding of university students’ continued usage intention of MOOCs. The implications and limitations of this study are also described.

Factors in Information Assurance Professionals' Intentions to Adhere to Information Security Policies

2020 ◽  
Vol 11 (1) ◽  
pp. 17-32
Author(s):  
S. Raschid Muller ◽  
Mary L. Lind
Keyword(s):  
Information Security ◽  
Structural Equation ◽  
Negative Impact ◽  
Research Question ◽  
Information Assurance ◽  
Security Policies ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Use Of Technology ◽  
Facilitating Conditions

Information security policies (ISPs) serve to clarify and formalize organizational information security practices and reduce data risks, but research shows that ISP noncompliance remains a prominent concern for both scholars and practitioners. This study utilized the unified theory of acceptance and use of technology 2 (UTAUT2) to explore factors that predict information assurance professionals' behavioral intentions to comply with ISPs. The research question addressed: To what extent do performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit predict information assurance professionals' behavioral intention to comply with information security policies in organizations? A nonexperimental, cross-sectional research design using structural equation modeling (PLS-SEM) addressed the research question with information assurance professionals in government agencies where habit emerged as the important component of ISP compliance with hedonic factors having a negative impact.

Consumer usage of online travel reviews: Expanding the unified theory of acceptance and use of technology 2 model

2019 ◽  
Vol 26 (2) ◽  
pp. 149-165 ◽  
Author(s):  
Guy Assaker ◽  
Rob Hallak ◽  
Rania El-Haddad
Keyword(s):  
Structural Equation ◽  
Online Reviews ◽  
Equation Modeling ◽  
Unified Theory ◽  
Explanatory Variables ◽  
Use Of Technology ◽  
Online Travel Reviews ◽  
Facilitating Conditions ◽  
New Variables ◽  
Online Travel

The present study examines a comprehensive model of travelers’ use of online travel reviews as a form of user-generated content (UGC) through an expanded unified theory of acceptance and use of technology 2 (UTAUT2) framework. The UTAUT2, which includes Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), Facilitating Conditions, Hedonic Motivation (HM), Price-Saving Orientation, and Habit, within this study incorporates two new variables: Trustworthiness and Homophily. We empirically examine the expanded model on a sample of 200 residents in the United Kingdom. The partial least squares–structural equation modeling analysis revealed that Homophily, PR, and Price-Saving Orientation are the strongest predictors of individual usage intentions’ of UGC. Moreover, the dimension of Habit, operationalized as a subjective measure of impulsive and automatic use of UGC, was found to be the strongest predictor of travelers’ actual UGC usage. This study enhances our understanding of the explanatory variables driving the usage of online reviews (e.g. contrary to prevalent knowledge from previous works, Trustworthiness in the present study was nonsignificant), thus providing far-reaching theoretical and practical recommendations for tourism researchers and practitioners.

The Role of Trust in the Acceptance of Government Cloud

2021 ◽  
pp. 2394-2414
Author(s):  
Maha A. Alrashed ◽  
Mutlaq B Alotaibi
Keyword(s):  
Risk Perceptions ◽  
Structural Equation ◽  
Quantitative Research ◽  
Equation Modeling ◽  
Future Research ◽  
Research Approach ◽  
Use Of Technology ◽  
Facilitating Conditions ◽  
The One

This study proposes and empirically examines a revised and extended Unified Theory of Acceptance and Use of Technology (UTAUT) model, while acknowledging the role of trust on government cloud (G-Cloud) acceptance. The study utilized a quantitative research approach to examine the research model with data collected from a survey administered to IT professionals at government agencies in Saudi Arabia. The model was tested using the partial least squares structural equation modeling (PLS-SEM). Results show that trust is a major predictor of behavioral intentions to use G-Cloud that reduces uncertainty associated with the cloud and mitigates risk perceptions on the one hand, and significantly increases the perceptions of usefulness on the other hand. Furthermore, results indicate that performance expectancy, social influence, and facilitating conditions are all significant determinants of G-Cloud acceptance. Based on the findings, the study highlights several implications for practice and suggests opportunities for future research in the field of government cloud.

The Moderating Effects of Gender on E-Commerce Systems Adoption Factors

2021 ◽  
pp. 319-340
Author(s):  
Frederick Pobee ◽  
Daniel Opoku
Keyword(s):  
Behavioral Intention ◽  
Structural Equation ◽  
Equation Modeling ◽  
Moderating Effects ◽  
Performance Expectancy ◽  
Adoption Factors ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Actual Use ◽  
Facilitating Conditions

The purpose of this article was to investigate the moderating effects of gender on e-commerce systems adoption factors among university lecturers in Ghana. In order to achieve this purpose, the unified theory of acceptance and use of technology (UTAUT) was used as the theoretical lens for the study. Eight hypotheses were developed and tested. Data analysis was performed with a structural equation modeling (SEM) technique using SmartPLS Application. Using a survey of 223 respondents, the study showed that factors such as performance expectancy, effort expectancy, and facilitating conditions positively and significantly influenced Ghanaian lecturers' behavioral intention and ultimately the actual use of e-commerce systems. As for the moderating effects of gender, this study discovered that gender insignificantly moderated the effects of performance expectancy, effort expectancy and social influence on behavioral intention.

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