Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption

Purpose This paper aims to examine the key factors influencing the adoption of computer-aided audit tools and techniques (CAATTs) by external auditors in Jordan. It addresses a gap in the literature by applying an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to an emerging market, offering insights into technology adoption within a unique regulatory and technological environment. Design/methodology/approach This study uses a quantitative methodology, using a structured, self-administered survey completed by 168 external auditors in Jordan. Data were analyzed using partial least squares structural equation modeling to test an extended UTAUT model. The framework incorporates additional constructs – trust, satisfaction, self-efficacy, perceived enjoyment and perceived risk – tailored to the auditing profession. Findings The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, satisfaction, trust and self-efficacy influence auditors’ intentions to adopt CAATTs. Additionally, perceived risk moderates the relationship between performance expectancy and behavioral intention, highlighting the importance of managing risk perceptions to facilitate adoption. Originality/value This study extends the UTAUT model with constructs relevant to the auditing context, offering a more nuanced understanding of CAATT adoption in emerging markets. It provides theoretical advancement and practical guidance for policymakers and audit firms. It highlights the importance of training, trust-building and risk mitigation strategies to encourage effective technology integration in audit practices.