Publicação
Emerging technology and auditing practice : analysis for future directions
| Resumo: | Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature. |
|---|---|
| Autores principais: | Thottoli, Mohammed Muneerali |
| Outros Autores: | Ahmed, Essia Ries; Thomas, K.V. |
| Assunto: | Auditing practice Technology adoption Perceived benefit Technological challenges |
| Ano: | 2022 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório da Universidade de Lisboa |
| _version_ | 1866811367407747072 |
|---|---|
| author | Thottoli, Mohammed Muneerali |
| author2 | Ahmed, Essia Ries Thomas, K.V. |
| author2_role | author author |
| author_facet | Thottoli, Mohammed Muneerali Ahmed, Essia Ries Thomas, K.V. |
| author_role | author |
| contributor_name_str_mv | Repositório Científico de Acesso Aberto da ULisboa |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Thottoli, Mohammed Muneerali\"},{\"Person.name\":\"Ahmed, Essia Ries\"},{\"Person.name\":\"Thomas, K.V.\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Repositório Científico de Acesso Aberto da ULisboa |
| datacite.creators.creator.creatorName.fl_str_mv | Thottoli, Mohammed Muneerali Ahmed, Essia Ries Thomas, K.V. |
| datacite.date.Accepted.fl_str_mv | 2022-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2022-10-19T13:08:19Z |
| datacite.date.embargoed.fl_str_mv | 2022-10-19T13:08:19Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Auditing practice Technology adoption Perceived benefit Technological challenges |
| datacite.titles.title.fl_str_mv | Emerging technology and auditing practice : analysis for future directions |
| dc.contributor.none.fl_str_mv | Repositório Científico de Acesso Aberto da ULisboa |
| dc.creator.none.fl_str_mv | Thottoli, Mohammed Muneerali Ahmed, Essia Ries Thomas, K.V. |
| dc.date.Accepted.fl_str_mv | 2022-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2022-10-19T13:08:19Z |
| dc.date.embargoed.fl_str_mv | 2022-10-19T13:08:19Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10400.5/25739 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Emerald Publishing Services |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Auditing practice Technology adoption Perceived benefit Technological challenges |
| dc.title.fl_str_mv | Emerging technology and auditing practice : analysis for future directions |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_6501 |
| description | Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | article |
| fulltext.url.fl_str_mv | https://repositorio.ulisboa.pt/bitstreams/a9647b11-c3ed-4bfe-9350-def03c017b61/download |
| id | ul_232ccc8e93c82a35ec4fcade9381aa2e |
| identifier.url.fl_str_mv | http://hdl.handle.net/10400.5/25739 |
| instacron_str | ul |
| institution | Universidade de Lisboa |
| instname_str | Universidade de Lisboa |
| language | eng |
| network_acronym_str | ul |
| network_name_str | Repositório da Universidade de Lisboa |
| oai_identifier_str | oai:repositorio.ulisboa.pt:10400.5/25739 |
| organization_str_mv | urn:organizationAcronym:ul |
| person_str_mv | Thottoli, Mohammed Muneerali Ahmed, Essia Ries Thomas, K.V. |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Emerald Publishing Services |
| reponame_str | Repositório da Universidade de Lisboa |
| repository_id_str | urn:repositoryAcronym:ul |
| service_str_mv | urn:repositoryAcronym:ul |
| spelling | engEmerald Publishing Servicespt_PTPurpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.application/pdfpt_PTEmerging technology and auditing practice : analysis for future directionsThottoli, Mohammed MuneeraliAhmed, Essia RiesThomas, K.V.HostingInstitutionOrganizationalRepositório Científico de Acesso Aberto da ULisboae-mailmailto:repositorio@reitoria.ulisboa.ptrepositorio@reitoria.ulisboa.ptISSNIsPartOf2183-4172ISSNIsPartOf2635-2648 (eletrónico)2022-10-19T13:08:19Z20222022-01-01T00:00:00ZHandlehttp://hdl.handle.net/10400.5/25739http://purl.org/coar/access_right/c_abf2open accessAuditing practiceTechnology adoptionPerceived benefitTechnological challenges743570 bytesliteraturehttp://purl.org/coar/resource_type/c_6501journal articlehttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://repositorio.ulisboa.pt/bitstreams/a9647b11-c3ed-4bfe-9350-def03c017b61/downloadEuropean Journal of Management Studies27199119Lisboa |
| spellingShingle | Emerging technology and auditing practice : analysis for future directions Thottoli, Mohammed Muneerali Auditing practice Technology adoption Perceived benefit Technological challenges |
| status | SINGLETON |
| subject.fl_str_mv | Auditing practice Technology adoption Perceived benefit Technological challenges |
| title | Emerging technology and auditing practice : analysis for future directions |
| title_full | Emerging technology and auditing practice : analysis for future directions |
| title_fullStr | Emerging technology and auditing practice : analysis for future directions |
| title_full_unstemmed | Emerging technology and auditing practice : analysis for future directions |
| title_short | Emerging technology and auditing practice : analysis for future directions |
| title_sort | Emerging technology and auditing practice : analysis for future directions |
| topic | Auditing practice Technology adoption Perceived benefit Technological challenges |
| topic_facet | Auditing practice Technology adoption Perceived benefit Technological challenges |
| url | http://hdl.handle.net/10400.5/25739 |
| visible | 1 |