AN EMPIRICAL STUDY OF THE EFFECT OF TASKTECHNOLOGY FIT, AUDIT FIRMS AND CLIENTS INNOVATIONS ON CAATS USAGE IN NIGERIA

Kolawole Olugbenga Oladele, Barnabas Onyejiaka Agochukwu

Abstract


The determinants of Computer-Assisted Audit Techniques (CAATs) usage by
external auditors have been attributed to various factors including task-technology fit, audit firms' innovation and audit clients' innovation. This study is aimed at empirically ascertaining the effect of the above factors on CAATs usage by external auditors in Nigeria. Questionnaire was used to obtain research data from 168 external auditors. The three hypotheses of the study were tested using Kruskal-Wallis H-Test. The study found that CAATs task-technology fit significantly affects the use of CAATs by external auditors in Nigeria. However, the study further found that audit firms' innovation and clients' innovation do not have significant effect on the use of CAATs by external auditors in Nigeria.

Keywords: Audit Firms, Auditors, CAATs, Clients Innovations, Task-
Technology Fit.

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International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

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