Accounting - Theses

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The antecedents of appropriate audit support system use

DOWLING, CARLIN ( 2006-08)

This study investigates the factors that influence appropriate use of audit support systems. Appropriate use is use of an audit support system in a manner consistent with how the audit firm expects the system to be used. Investigating appropriate use of audit support systems is important because the extent to which these systems can assist auditors achieve efficient and high quality audits depends on how auditors use them. Adaptive Structuration Theory (AST) (DeSanctis and Poole, 1994) and the Theory of Planned Behaviour (TPB) (Ajzen, 1991) are combined to model the relationship between constructs hypothesised to increase the probability that audit support systems are used appropriately. The theoretical model decomposes two TPB antecedents, perceived normative pressure (or subjective norms) and perceived behavioural control, into the exogenous constructs hypothesised to influence whether audit support systems are used appropriately. Perceived normative pressure is decomposed into two socio-ideological control mechanisms, team and firm consensus on appropriation. Perceived behavioural control is decomposed into self-efficacy and two technocratic control mechanisms, perceived system restrictiveness and perceived audit review effectiveness. (For complete abstract open document)