Purpose –The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach...

The introduction of innovations in organizations with high professionalization seems to lead to mixed results in practice. It is widely known that innovation adoption success is largely dependent on user commitment and absorption of the innovation in work processes. However, the hardest task for...