The Impact of Top Management Support on Computer-Assisted Audit Tools (CAATs) Adoption: Mediating Effects of Auditor IT Competency and Innovativeness with a Focus on Perceived Usefulness

Abstract

The study intends to investigate the impact of Top Management Support (TMS) on adopting Computer-Assisted Audit Tools (CAATs). This study used the roles of Auditor IT Competency (ITC) and Innovativeness (AI) as mediating and Perceived Usefulness (PU) as moderators, which might influence the relationship between TMS and CAAT adoption. The comfort environment in the Jordanian conventional audit industry has raised the issue of the importance of moving towards CAAT utilization due to the shifted business environment toward automation. CAATs are known for their effectiveness in facilitating audits. The adoption of CAATS depends very much on the support of the top management. With auditor IT competency and innovativeness, it is expected to create a more favorable environment for CAATs' adoptions. This study adopts a quantitative approach using a questionnaire collected from personnel who work closely in the audit environment. They are selected from the company listed on the Amman Stock Exchange. The findings revealed a significant impact on TMS and CAATS by adding the effects of TMS and ITC on the relationship between TMS and CAAT adoption intention; again, a significant result is revealed. However, the PU showed mixed moderating effects. This study highlights the importance of top management support and the influence of certain auditor characteristics that would encourage the adoption of new audit technologies in the company. It provides valuable insights for audit firms and professionals on the possibility of switching to new technology to keep up with the changes in the business dynamic.