期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2017
卷号：6
期号：2
页码：135-150
出版社：European Society of Business and Social Sciences
摘要：Computer Assisted Audit Techniques (CAATs) is one of theaudit tool used to assist audit firm in external and internalauditing. Adoption of CAATs in audit firm comes withbundles of advantages but the expenses of adoption may be can beadopted by large companies. Therefore, Small and MediumPractices (SMPs) are still struggling in CAATs adoption. Thus, thisstudy aims to examine factors affecting the SMPs’ behavioralintention (BI) of CAATs adoption by adapting the Unified Theory ofAcceptance and Use of Technology (UTAUT). Survey questionnaireswere distributed and collected from a sample of 120 SMPs. Thisstudy employed multiple linear regressions (MLR) and Pearson’sCorrelation Coefficient to test the hypothesis. The findingsindicated that performance expectancy, social influence andfacilitating condition have significant influence on behavioralintention towards CAATs adoption. However, effort expectancy hasinsignificant relationship on behavioral intention towards CAATsadoption. These findings can provide valuable insights to the SMPsin Peninsular Malaysia about CAATs adoption.
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