Behavioural Intention: Mediator of Facilitating Conditions and Computer Assisted Audit Techniques Usage

Authors

  • Khalil AL-Barak Assistant professor in the accounting department, Al-Ma’afer Community - Taiz- Yemen.
  • Olfa Nafti Associate professor University of Manouba, Tunisia

Keywords:

External auditors, Computer-Assisted Audit Techniques (CAATs), Unified Theory of Acceptance and Use of Technology (UTAUT), Structural Equation Modelling (SEM), Behavioural Intention, Facilitating Conditions.

Abstract

The main objective of this study is to examine the mediating role of behavioural intention in the relationship between facilitating conditions and Computer Assisted Audit Techniques Usage (CAATs Usage), using Structural Equation Modelling (SEM). The underutilization of CAATs leads to the undermining of its benefits. Hence, the behavioural intention enhances understanding of CAATs usage. The conceptual model was evaluated in the context of a field study on 312 external auditors. A questionnaire was the main instrument to collect primary data of this study. The research findings show that there is a significant positive mediating impact of behavioural intention in the relationship between facilitating conditions and CAATs usage. The originality of this study comes to identify the role of the behavioural intention as a mediator variable between facilitating conditions and CAATs usage. Results from the study will contribute to future research as a reference. Besides, the results from this study will be of great importance to the external auditors because they will be able to understand the mediating role of the behavioral intention between facilitating conditions and CAATs usage

Author Biographies

Khalil AL-Barak, Assistant professor in the accounting department, Al-Ma’afer Community - Taiz- Yemen.

AL-Barak has a Ph.D. in accounting sciences from ISCAE, Manouba, Tunisia.

Olfa Nafti, Associate professor University of Manouba, Tunisia

Nafti has a PhD in business administration from the University of Tunis, Tunisia. Dr. Nafti is an associate professor in the Department of Accounting and finance at ISCAE, Manouba, Tunisia. Dr. Nafti teaches both financial and managerial accounting in undergraduate and graduate levels. Dr. Nafti has been publishing her scientific research in academic journals and made several presentations at several conferences in Tunisia and France.

Additional Files

Published

2023-08-18

Issue

Vol. 19 (2023): ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE

Section

Articles

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