（2002）Auditors Adoption of Technology：A Study of Domain Experts.docVIP

Auditor’s Adoption of Technology: A Study of Domain Experts By Brad A. Schafer Ph.D. Student Martha M. Eining Professor David Eccles School of Business 1645 E. Campus Center Drive Salt Lake City, UT 84112 801-581-6757 Fax: 801-581-7214 pactbas@business.utah.edu American Accounting Association Western Region 2002 MeetingBahia Resort Hotel San Diego, CaliforniaApril 25–27 Preliminary Draft: Do not quote without permission for the authors. Keywords: Acceptance of technology, Theory of Planned Behavior, cognition, emotional decision making Acknowledgements: We gratefully acknowledge the input and tremendous advice provided by David Plumlee and Kathy Hurtt and comments from the students of the AIS seminar at the University of Utah. Auditor’s Adoption of Technology: A Study of Domain Experts ABSTRACT: This study investigates auditors’ acceptance of technology software tools. Specific factors are identified that explain and predict if auditors’ will use software tools provided by their firm. The results of the study suggest that the primary components of the Theory of Planned Behavior provide significant indicators of behavioral intention. A proposed decomposed Theory of Planned Behavior also provides significant cognitive and emotional components in auditors’ choice to accept technology. In addition to the additional decomposed components, specific variables of experience and organizational factors are specifically introduced in the theoretical model. These results suggest that firms investing in technology tools for auditors should carefully consider the cognitive and emotional components of attitude, subjective norm and perceived behavioral control when investing in technology tools for use in the audit practice. Auditor’s Adoption of Technology: A Study of Domain Experts I. INTRODUCTION The Panel of Audit Effectiveness states that “Auditors also will find that they must expand their technological knowledge and skills, devise more effective audit