Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective

This research investigates the factors influencing auditors’ tendency for the use of information technology achievements, regarding independent auditors' view point in the group of auditor members of the Iranian association of certified public accountants. In this respect, seven hypotheses have...

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Autores principales:	Gholam Hossian Mahdavi, Zohreh Karimi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2014
Materias:	information technology auditting managers point of view risk preferences budgetary pressures Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/19e00cd7790f4529a93051dd4bde84f7
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spelling	oai:doaj.org-article:19e00cd7790f4529a93051dd4bde84f72021-11-04T19:46:52ZAssessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective2008-89142476-292X10.22103/jak.2014.659https://doaj.org/article/19e00cd7790f4529a93051dd4bde84f72014-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_659_4606621d80992d96617fa0617811a62f.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research investigates the factors influencing auditors’ tendency for the use of information technology achievements, regarding independent auditors' view point in the group of auditor members of the Iranian association of certified public accountants. In this respect, seven hypotheses have been developed and tested, using questionnaire. The results of statistical tests of the research hypotheses showed that points of view of the auditors, who are the members of the Iranian association of certified public accountants, take account of the achievements of information technology to increase the efficiency of auditing. Also, the auditors believe senior managers’ view points, auditors’ risk preferences, budgetary pressures, perceived usefulness of the achievements of information technology and perceived ease of use are the factors that influence the tendency of auditors to use achievements of information technology. Furthermore, according to the research results, except for sex, all of the personal characteristics of auditors, for example professional work experience, field of study, academic degree and age have meaningfull influence on the independent auditors' point of view about effective factors determining achievements of information technology.Gholam Hossian MahdaviZohreh KarimiShahid Bahonar University of Kermanarticleinformation technologyaudittingmanagers point of viewrisk preferencesbudgetary pressuresAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 16, Pp 7-31 (2014)
institution	DOAJ
collection	DOAJ
language	FA
topic	information technology auditting managers point of view risk preferences budgetary pressures Accounting. Bookkeeping HF5601-5689
spellingShingle	information technology auditting managers point of view risk preferences budgetary pressures Accounting. Bookkeeping HF5601-5689 Gholam Hossian Mahdavi Zohreh Karimi Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
description	This research investigates the factors influencing auditors’ tendency for the use of information technology achievements, regarding independent auditors' view point in the group of auditor members of the Iranian association of certified public accountants. In this respect, seven hypotheses have been developed and tested, using questionnaire. The results of statistical tests of the research hypotheses showed that points of view of the auditors, who are the members of the Iranian association of certified public accountants, take account of the achievements of information technology to increase the efficiency of auditing. Also, the auditors believe senior managers’ view points, auditors’ risk preferences, budgetary pressures, perceived usefulness of the achievements of information technology and perceived ease of use are the factors that influence the tendency of auditors to use achievements of information technology. Furthermore, according to the research results, except for sex, all of the personal characteristics of auditors, for example professional work experience, field of study, academic degree and age have meaningfull influence on the independent auditors' point of view about effective factors determining achievements of information technology.
format	article
author	Gholam Hossian Mahdavi Zohreh Karimi
author_facet	Gholam Hossian Mahdavi Zohreh Karimi
author_sort	Gholam Hossian Mahdavi
title	Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
title_short	Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
title_full	Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
title_fullStr	Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
title_full_unstemmed	Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective
title_sort	assessment of factors influencing tendency of auditors to use achievments of information technology: the independent auditors' perspective
publisher	Shahid Bahonar University of Kerman
publishDate	2014
url	https://doaj.org/article/19e00cd7790f4529a93051dd4bde84f7
work_keys_str_mv	AT gholamhossianmahdavi assessmentoffactorsinfluencingtendencyofauditorstouseachievmentsofinformationtechnologytheindependentauditorsperspective AT zohrehkarimi assessmentoffactorsinfluencingtendencyofauditorstouseachievmentsofinformationtechnologytheindependentauditorsperspective
_version_	1718444634246479872

Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective

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