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Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor

2024-02-05

Abstract excerpt

This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that ther...

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Literature Corpus work: a57a5d03-ab0d-5e8e-b210-5a0608d2ab1f
DOI: 10.20944/preprints202402.0245.v1

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