Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.展开更多
The progress in the science of energy utilizations will act crucial effect on the developments of energy science and technology, which will then promote social and economical developments and fulfill requirements for ...The progress in the science of energy utilizations will act crucial effect on the developments of energy science and technology, which will then promote social and economical developments and fulfill requirements for the national strategic objectives. For the sake of sustainable development, a harmonious blend of energy utilizations and environment considerations will become one of the vital topics in the future research area of energy science. It is suggested that clean and high-efficiency utilization of traditional or fossil energy resources, fundamental investigations on the energy and environment theory, renewable energy utilizations, and the development of nuclear energy are selected as priority research areas during the period of the Tenth Five-year Plan of China, according to the development trend of the world energy science and the research background of Chinese energy science, It is expected to promote the interdisciplinary investigations in the science of energy utilizations and provide scientific and technological supports for the development of related advanced high technologies,展开更多
文摘Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.
文摘The progress in the science of energy utilizations will act crucial effect on the developments of energy science and technology, which will then promote social and economical developments and fulfill requirements for the national strategic objectives. For the sake of sustainable development, a harmonious blend of energy utilizations and environment considerations will become one of the vital topics in the future research area of energy science. It is suggested that clean and high-efficiency utilization of traditional or fossil energy resources, fundamental investigations on the energy and environment theory, renewable energy utilizations, and the development of nuclear energy are selected as priority research areas during the period of the Tenth Five-year Plan of China, according to the development trend of the world energy science and the research background of Chinese energy science, It is expected to promote the interdisciplinary investigations in the science of energy utilizations and provide scientific and technological supports for the development of related advanced high technologies,
