Search results

The purpose of this study is to investigate the determinants and the intention to use information technology (IT) audit technologies.

The research model explores the external and internal factors that influence IT audit usage in Saudi Arabia. The external factors include IT audit education, professional support provided by professional accounting and auditing bodies, external pressure and social factors. The internal factors include the firm’s organizational support, complexity of accounting information systems, IT audit competency, adoption risk, ease of use and readiness. These factors affect the intention to use IT audits, represented by the perceived benefits and intention to use IT audits, which in turn affect IT audit usage. The study uses structural equation modelling to estimate a sample size of 261 respondents.

The findings suggest that internal factors significantly influence both IT audit usage and intention to use IT audits. However, the external factors exhibit insignificant associations with IT audit usage. The findings also indicate that IT auditors in Saudi Arabia heavily rely on Microsoft Excel, Microsoft Word and email/Outlook as essential IT audit tools. However, the findings reveal that there is still a role for specialized IT audit tools such as generalized audit software and Audit Command Language but this usage is marginal.

The present study provides significant insights for auditors, companies’ boards, professional bodies and policymakers to enhance the development and usage of IT audits. The study revealed the absence of supportive external factors that policymakers and professional bodies should exercise in this regard. The findings also indicate that IT audit education and capacity programmes are required to promote competency and adoption of IT audit technologies.

The study contributes to IT auditing by identifying significant factors influencing IT audit adoption. It underlines the relevance of internal and external determinants and perceived benefits as drivers of IT audit adoption. The current study provides an original piece of research that highlights a comprehensive investigation of the determinates of IT audit usage in a developing country that is shifting towards artificial intelligence and IT advancements.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks.

The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses.

The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation.

The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders.

The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices.

Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

There are two main objectives in this study. First, we aim to develop a set of constructs for health task management support (HTMS) features to evaluate which health-related tasks are supported by mobile health application (mHealth app) functions. Second, drawing on innovation resistance theory (IRT), we examine the impacts of the newly developed HTMS dimensions on perceived usefulness, alongside other barrier factors contributing to technology anxiety.

Using a mixed-method research design, this research seeks to develop new measurement scales that reflect how mHealth apps support older adults’ health-related needs based on interviews. Subsequently, data were collected from older adults and exploratory factor analysis was used to confirm the validity of the new scales. Partial least squares structural equation modeling (PLS-SEM) was used to analyze survey data from 602 older adults.

The PLS-SEM results indicated that medical management task support, dietary task support, and exercise task support were positively associated with perceived usefulness, while perceived complexity and dispositional resistance to change were identified as antecedents of technology anxiety. Perceived usefulness and technology anxiety were found to positively and negatively influence adoption intention, respectively.

This study enriches the information systems literature by developing a multidimensional construct that delineates how older adults’ health-related needs can be supported by features of mHealth apps. Drawing on IRT, we complement the existing literature on resistance to innovation by systematically examining the impact of five types of barriers on technology anxiety.

The current work aims to understand the consumers’ adoption of electric vehicles (two-wheelers) from their value perspective by utilizing the value-based adoption model.

The study considered data from 302 potential electric two-wheeler customers and tested the hypotheses using structural equation modeling.

The outcomes showed that perceived economic benefits, social image, enjoyable acceleration and enhanced fun and perceived environment (positively) and perceived physical safety risk, perceived cost of ownership and range and charging risk (negatively) influenced the customers’ perceived value linked with electric two-wheeler (ETW) adoption. Only low engine noise emission and infrastructure issues did not affect perceived value.

Most of the respondents considered in the study were less than 35 years old. Hence, the model can be tested for other age groups.

The study’s outcomes will help ETW marketers, manufacturing companies and governments (state and central) to provide a more convenient environment for electric two-wheelers' adoption and help them curate appropriate strategies.

The current work offers a better understanding of potential customers' ETW adoption by employing a value-based trade-off.

Despite the considerable hype about how Big Data Analytics (BDA) can transform businesses and advance their capabilities, recognising its strategic value through successful adoption is yet to be appreciated. The purpose of this paper is to focus on the process-level value-chain realisation of BDA adoption between SMEs and large organisations.

Resource-based theory offered the lens for developing a conceptual BDA process-level value chain adoption model. A combined two-staged regression-artificial neural network approach has been utilised for 369 small, medium (SMEs) and large organisations to verify their critical value chain process-level drivers for successful organisational adoption of BDA.

The findings revealed that organisational BDA adoption success is driven predominantly by product—and service-process-level value, with distinctive discrepancies dependent on the organisation’s size. Large organisations primarily embrace BDA for their external value chain dimensions, while SMEs encompass its internal value chain cues. As such, businesses will be advised to acknowledge their organisational dynamics and precise size to develop the right strategies to adopt BDA successfully.

The study advances the understanding of the role of internal and external value chain drivers in influencing how BDA can be successfully adopted in SMEs and large organisations. Thus, appreciating the organisation’s unique attributes, including its size, will need to be carefully examined. By investigating these elements, this research has shed new light on how developing such innovative capabilities and competencies must be carefully crafted to help create a sustainable competitive advantage.

For an organisational positioning, acknowledging the role of internal and external value chain drivers is critical for implementing the right strategies for adopting BDA. For larger businesses, resources for innovation often can be widely available compared to SMEs. As such, they can manage their costs and associated risks resourcefully. By considering the identified value-chain-related adoption success factors, businesses should be better positioned to assess their competencies while being prepared to adopt BDA.

The study offers the research and business community empirical-based insights into the strategies needed to successfully adopt big data in an organisation from a process-level value chain perspective.

Blockchain technology (BCT) can play a vital role in manufacturing industries by providing visibility and real-time transparency. With BCT adoption, manufacturers can achieve higher productivity, better quality, flexibility and cost-effectiveness. The current study aims to prioritize the performance metrics and ranking of enablers that may influence the adoption of BCT in manufacturing industries through a hybrid framework.

Through an extensive literature review, 4 major criteria with 26 enablers were identified. Pythagorean fuzzy analytical hierarchy process (AHP) method was used to compute the weights of the enablers and the Pythagorean fuzzy combined compromise solution (Co-Co-So) method was used to prioritize the 17-performance metrics. Sensitivity analysis was then carried out to check the robustness of the developed framework.

According to the results, data security enablers were the most significant among the major criteria, followed by technology-oriented enablers, sustainability and human resources and quality-related enablers. Further, the ranking of performance metrics shows that data hacking complaints per year, data storage capacity and number of advanced technologies available for BCT are the top three important performance metrics. Framework robustness was confirmed by sensitivity analysis.

The developed framework will contribute to understanding and simplifying the BCT implementation process in manufacturing industries to a significant level. Practitioners and managers may use the developed framework to facilitate BCT adoption and evaluate the performance of the manufacturing system.

This study can be considered as the first attempt to the best of the author’s knowledge as no such hybrid framework combining enablers and performance indicators was developed earlier.

The main purpose of this research study is to investigate and examine the factors that might influence the intention to adopt and use mobile payment and their relationships during the COVID-19 pandemic.

This research study used both mobile payment adoption literature, The Technology Adoption Model and Unified Theory of Acceptance and Use of Technology, to propose a conceptual framework for mobile payment adoption. Quantitative method is used in which 306 participants responded to an online survey to validate the proposed conceptual framework.

The introduced integrated model embraced perceived risk, transaction transparency, mobile payment usefulness, social influence, performance expectation as independent variables and usage continuation intention to adopt mobile payment as the dependent variable. The results from data analysis have statistically revealed significant relationships and a positive impact of perceived risk, mobile payment usefulness, social influence and performance expectation. Also, the results identified a negative impact for the transaction transparency factor. As this research study is conducted at a later stage of the COVID-19 pandemic, it adds value to the existing literature by providing insights to business managers on the factors influencing mobile payment usage and other implications related to increasing the market potential for businesses in the new normality of the coronavirus pandemic.

This paper offers a combination conceptual framework of mobile payment adoption based on a literature review on mobile payment adoption from information systems perspective. It adapts integrated model to establish a more comprehensive innovation adoption framework for mobile payment.

The main purpose of this study is to determine the antecedent factors of digital financial disclosure language adoption and its impact on decreasing financial information asymmetry and increasing its quality.

The data was obtained from 116 financial managers, who are working and responsible for preparing and filing financial statements reports in listed Jordanian firms in the Amman Stock Exchange. The partial least squares structural equation modeling approach is used for data analysis.

The empirical results revealed that the adoption of digital financial reporting is positively influenced by perceived usefulness and perceived ease of use. Besides, the outcomes also confirm that the adoption of digital financial reporting positively influences accounting information quality, and hence hypotheses H1, H2 and H3 were accepted.

This study varies from previous studies because it is considered among the first empirical studies that determine the antecedent factors of digital financial reporting adoption and its impact on improving accounting information quality and sustainability in an empirical setting from a developing country perspective such as Jordan.