User-related antecedents and perceived audit quality outcome of computer-assisted audit tools and techniques usage among auditors

Background Nowadays, in the context of the rapid advancement in the IT field, radical changes have taken place in audit and accounting practices. Despite the recent increased attention from practitioners and scholars on Computer-Assisted Audit Tools and Techniques (CAATT) usage, there is still a very limited number of empirical studies related to this usage in developing countries like Sudan. Objective This paper focuses on the user-related antecedents and perceived service quality outcomes of CAATT usage within selected auditing organizations in Sudan. Based on this, a model has been proposed and tested to investigate user-related antecedents that influence CAATT usage and its relationship with perceived audit quality. Method Data was collected from 131 auditors using purposive sampling and analysis was done by applying partial least squares structural equation model analysis (PLS-SEM). Results The results showed that six out of nine hypothesized relationships significantly influence CAATTs usage. In contrast, three user antecedents showed no significant influence, while perceived service quality was found to be significantly influenced by CAATTs usage. Conclusion The study has filled the existing research gap by studying the user-related antecedents in CAATT usage within the context of developing countries. The research findings indicate that more research is required to enable wider CAATTs diffusion to enhance perceived audit quality.