Almagrashi, Ahmad; Mujalli, Abdulwahab; Khan, Tehmina; … - In: Future Business Journal 9 (2023), pp. 1-19
Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. During the last two decades, many studies on technology acceptance have been...