Adoption of emerging technologies in a regulated environment

Objective: Analyze the moderation of the environmental context in the relationship between technological and organizational contexts and the adoption of emerging technologies by auditing companies in a regulated environment. Method A descriptive study was carried out, through survey research, of a quantitative nature, with the population being audit companies registered with the Securities and Exchange Commission, with a sample of 114 valid responses, through Structural Equation Modeling (PLS -SEM) and moderation using the “product indicator” method. Results The findings confirm the basic theory of this investigation, the Technology, Organization and Environment (TOE) structure, demonstrating that the technological, organizational and environmental context of a company influence decisions about the adoption of emerging technologies in auditing firms. Regarding the moderation of the environmental context, the results indicate that coercive and mimetic pressures do not moderate and normative pressure positively moderates the relationship between technological and organizational context and the adoption of new technologies. Contribution We highlight the empirical validation of the predictive power of the TOE structure in the adoption of emerging technologies in auditing companies and, in the theoretical field, the advancement and deepening of the discussion of the factors that influence the adoption of new technologies by auditing firms in the Brazilian environment.