Date of Award
2024
Degree Type
Dissertation
Degree Name
Doctor of Business Administration (DBA)
Specialization
Accounting
Department
Business Administration
First Advisor
Qi Liu
Abstract
Audit data analytic (ADA) tools have been embraced by the largest Certified Public Accountant (CPA) firms; however, it is unclear to what extent small and mid-sized firms have adopted audit data analytic tools for use in their audit practices. The practitioner press, academic researchers, and professional bodies have suggested that the acceptance and use of these new processes in the external audit function are key to future success for these firms.
This dissertation explores the current use of audit data analytic tools in small and mid-sized CPA firms, and the factors that influence adoption using the Technological, Organizational and Environmental (TOE) framework of technology adoption. This empirical study uses a mixed methods approach to an exploratory research design and finds the following factors to be significant to the level of ADA adoption: the relative cost-benefit of the new technology, how innovative the organizational culture is, and the level of regulatory support in the environment.
Recommended Citation
Kennedy, Bonnie, "THE ACCEPTANCE AND USE OF AUDIT DATA ANALYTIC TOOLS IN SMALL AND MID-SIZED ACCOUNTING FIRMS" (2024). Open Access Dissertations. Paper 1680.
https://digitalcommons.uri.edu/oa_diss/1680