Sophisticated theories (TAM, UTAUT) exist on the acceptance of computer technology in organisations accompanied with a wide range of empirical studies. However, little evidence is actually available about the extent of how information technology is used to support external auditors in contemporary audits. This question is important as companies have continuously increased the use of information technology to support their business processes and to prepare the financial reports which are then assessed by external auditors. The aim of this study is to draw a picture of the current status of CAAT (Computer-Assisted Audit Tools) usage in the big auditing companies.
Structured Literature Review, Semi-structured Interviews, Survey.
This study is intended to be carried out in cooperation with the Leuphana University, Germany (Prof Patrick Velte).