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Identifying factors affecting the attitude of accepting computer-based auditing tools and techniques with the help of thematic analysis technique
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Mohsen Iran mahd1   , Mahdi Baharmoghdam 2, Mina Abusaiedi3 |
1- PhD student, accounting department, Kerman branch, Islamic Azad University, Kerman, Iran
2- Associate Professor, Department of Accounting, Shahid Bahonar University, Kerman, Iran. (Responsible author) , m.bahar330@yahoo.com
3- Assistant Professor, Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran |
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Abstract: (169 Views) |
The purpose of this research is to identify the factors influencing the attitude of accepting computer-based auditing tools and techniques with the help of thematic analysis technique. The current research is based on the goal of a basic research. On the other hand, considering that in this research, library study methods as well as field methods such as thematic analysis and interviews, it can be said that the current research is a survey-cross-sectional research based on the data collection method. Qualitative research method is used in the study. The statistical population in the current research is all experts and experts in the field of accounting. In this study, the point of view of 20 accounting experts and professors has been used. In order to study the theoretical topics related to the research topic and also to review the literature on the topic and the background of the research, from the written information in this regard, including specialized books in the field of the framework for measuring organizational and environmental effects in the adoption of computer-aided auditing tools and techniques (CAATTs) by institutions Audits and articles related to the research topic have been used. Thematic analysis method was used to analyze the qualitative data. Based on the results, the research model consisted of an inclusive theme, 3 constructive themes and 12 primary themes. |
Article number: 10 |
| Keywords: audit tools and techniques, computer-based audit, environmental factors, organizational factors. |
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Full-Text [PDF 570 kb]
(91 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/01/16 | Accepted: 2024/05/1 | Published: 2024/08/31
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