THE ROLE OF PERCEIVED USEFULNESS, EASE OF USE AND AUDIT EXPERIENCE IN THE SUCCESSFUL ADOPTION OF CAATS IN VIETNAM
DOI:
https://doi.org/10.62985/j.huit_ojs.vol26.no3E.521Keywords:
CAATs, UTAUT, audit technology, perceived usefulness, audit experience, IS Success Model.Abstract
This study analyzes the factors affecting the successful application of Computerised Assisted Audit Tools And Techniques (CAATs) in Vietnam, based on UTAUT theory and successful information system models. Data from 290 auditors were analysed using PLS-SEM. The results showed that the perception of usefulness had the strongest influence on the successful adoption of CAATs, followed by audit experience and ease of use. At the same time, the successful adoption of CAATs has a very strong impact on audit benefits. The research contributes by integrating UTAUT with the professional competency factor and extending it to the output according to the successful information systems model.
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