ارائه مدل پذیرش ابزارها و تکنیک‌های حسابرسی مبتنی بر رایانه (CAATTs) توسط مؤسسات حسابرسی و تعیین برازش مدل با استفاده از معادلات ساختاری

محسن ایران مهد

Authors

Mohsen IranMahd Assistant Professor, Department of Accounting, Y.C., Islamic Azad University, Yazd, Iran Corresponding author https://orcid.org/0009-0001-6743-7448

Keywords:

Audit tools and techniques, computer-based audit, environmental factors, organizational factors

Abstract

This study aimed to develop and validate a model explaining the acceptance of computer-assisted audit tools and techniques by audit firms, with particular emphasis on technological, organizational, and environmental determinants. A mixed-method, cross-sectional survey design was employed. In the qualitative phase, 20 accounting experts and university professors with relevant professional and managerial experience were purposively selected. Data were collected through a literature review and expert interviews and analyzed using thematic analysis in MAXQDA. Coding credibility and inter-rater agreement were evaluated using Holsti’s coefficient, Scott’s pi, Cohen’s kappa, and Krippendorff’s alpha. In the quantitative phase, 384 professional auditors holding at least a bachelor’s degree and the position of senior auditor were selected based on Cochran’s formula for an unlimited population. Interpretive structural modeling was applied to identify the hierarchical and causal relationships among the extracted components. Partial least squares structural equation modeling in SmartPLS was subsequently used to assess the measurement model, structural model fit, predictive power, and significance of the proposed relationships. The thematic analysis identified three organizing themes and 12 principal components. Holsti’s coefficient, Scott’s pi, Cohen’s kappa, and Krippendorff’s alpha were 0.85, 0.77, 0.76, and 0.79, respectively. Cronbach’s alpha values exceeded 0.70 for all constructs, average variance extracted values were above 0.50, and composite reliability coefficients exceeded 0.70, confirming reliability and convergent validity. Discriminant validity was also supported. The coefficient of determination indicated that the model explained 60.8% of the variance in the endogenous constructs. All structural path coefficients were greater than 0.30, all t-values exceeded 1.96, and all significance levels were below 0.05. Accordingly, all hypothesized relationships among the technological, organizational, and environmental components were statistically supported. The proposed model demonstrated satisfactory reliability, validity, fit, and predictive relevance. The acceptance of CAATTs is shaped by the interaction of technological infrastructure and security, managerial support, organizational culture and size, audit-team competencies, and environmental pressures and opportunities.

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