Many businesses are now moving to e-business and implementing computerized accounting\r\ninformation systems. This phenomenon has given impact to audit profession in performing IT audit,\r\nfinancial reports audit and tracing electronic source documents. Computer-Assisted-Auditing\r\nTechniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed\r\nefficiently, effectively and reduce audit time. However, little is known about CAATTs adoption by\r\npublic audit firms. This paper presents a new paradigm of Individual-Technology-Organization-\r\nEnvironment (I-TOE) to investigate the acceptance of CAATTs in audit firms. There are gaps that\r\nexist in prior literatures which studied CAATTs acceptance from only individual auditor views and\r\ndid not deliberate on issues from both organizational and individual perspectives. Consequently,\r\nthis paper contributes to extend the literature by providing a better understanding on relationship\r\nof both organizational and individual factors in foreseeing CAATTs adoption and investment. A\r\ncombination of Unified Theory of Acceptance and Use of Technology 2, and Technology-\r\nOrganization-Environment framework are used as the underlying theories. In addition to that, this\r\npaper complements the framework with new variables of technology risk, technology task fit,\r\norganization readiness and top management commitment. I-TOE framework contributes to\r\nprofessional audit firms that need to measure CAATTs acceptance for the advancement of audit\r\nprofession. Future experimental studies may be done to provide evidence and empirically validate\r\nI-TOE framework in other domain.
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