Author(s): Nour Damer
The aim of this study is to analyze the impact of performance expectancy, externalities, facilitating conditions, social influence, and behavioral intentions on using Computer Assisted Audit Techniques by external auditors in Jordan. Moreover, it aims to discover the reasons behind not adopting Computer Assisted Audit Techniques by external auditors in Jordan. For the said purpose, a questionnaire was designed and distributed randomly among a group of external auditors working in the Big Four audit firms in Jordan. A total of 100 valid usable questionnaires were received from respondents showing almost 60% response rate. The findings revealed that performance expectancy, facilitating conditions, and behavioral intentions have a positive impact on using Computer Assisted Audit Techniques by external auditors in Jordan. However, a negative impact of externalities has been observed. Furthermore, social influence showed an insignificant impact over Computer Assisted Audit Techniques used by external auditors in Jordan. The research also revealed some obstacles faced by external auditors when using Computer Assisted Audit Techniques in Jordan.