The Dynamics of CAATs Adoption in Jordan: Bridging Top Management Support with Auditor Innovativeness and IT Competency

This research looks at the variables that influence Jordanian firms' use of computer-assisted audit techniques (CAATs). CAAT is a crucial tool for auditing in today's technological business age. A key focus of the study is to examine how support from top company management assists in adopting CAATs into auditing practices in the company. This study uses two mediators, auditors' IT competency and auditors' innovativeness, to mediate the relationship between top management support and CAAT adoption. The study employed a quantitative approach to understand the adoption of the CAAT issue. Internal auditors and their colleagues in companies listed on the ASE are used as respondents in this study. A notable discovery of this study is that the support of top management is recognized as a significant factor contributing to successfully implementing CAATs. However, it's surprising to learn that an auditor's IT skills and innovative thinking have no bearing on how they support the adoption of CAATs. This study offers insightful information that corporations may use to adopt CAAT for auditing practice objectives for internal auditors, decision-makers, and organizations operating in comparable environments. The research adds to the more extensive discussions on integrating technology into auditing by emphasizing the importance of leadership in organizations, particularly in developing countries.