Exploring the Key Drivers Behind the Adoption of Computer-assisted Audit Techniques in Higher Education
Year: 2025
Type: article
Abstract: The utilization of computers in organizations for information processing grows, and it becomes increasingly essential for auditors to adopt computerized auditing techniques. This study investigates students' views on the factors that affect their behavioral intentions regarding Computer-Assisted Audit Techniques (CAAT) in the academic sector. The quantitative research relies on primary data collected via questionnaires distributed to the research subjects, specifically active students in Accounting and Finance programs currently enrolled in Auditing courses at various universities in Indonesia. A total of 228 participants from 35 universities took part in this research. The selection of participants was conducted using a simple random sampling method. This research uses the PLS Algorithm and Bootstrapping method to examine the relationships between various variables. The independent variables in this research include Effort Expectations, Social Influence, Performance Expectations, Facilitating Conditions, and Trust. While, Satisfaction serves as the mediating variable, and Behavioral Intention is identified as the dependent variable. The proposed model in this research consists of nine hypotheses, of which six have been validated while three remain unvalidated. Previous studies indicate that only some universities incorporate audit software into their courses due to inadequate infrastructure, highlighting a gap in technological competencies in accounting and auditing education. This research contributes to the broader discourse on advancing these competencies, ultimately preparing students to meet the dynamic demands of the global audit environment and enhancing their readiness for professional work as practising auditors. The findings provide insights into student expectations regarding the Computer-Assisted Audit Techniques (CAATs) course, thereby enhancing the overall quality of effective learning within the course.
Author: Journal of Theoretical and Applied Information Technology
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: green
OpenAlex ID: W7078266173
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