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A Meta-Analysis of the Factors Affecting the Behavior of Auditors to

Acceptance of Information Technology
Article in Iranian journal of Value and Behavioral Accounting · August 2021

DOI: 10.52547/aapc.6.11.1
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Arash Tahriri Akram Afsay

University of Tehran University of Tehran
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Semiannually journal of Value & Behavioral Accounting 10.52547/aapc.6.11.1
A Meta-Analysis of the Factors Affecting the Behavior of

Auditors to Acceptance of Information Technology
Arash Tahriri 
Associate Prof., Department of Accounting, Faculty of Management, University of
Tehran, Tehran, Iran. (Corresponding Author)
arashtahriri@ut.ac.ir
[ Downloaded from aapc.khu.ac.ir on 2023-08-17 ]
Akram Afsay
Ph.D. Candidate, Department of Accounting, Faculty of Management, University of
Tehran, Tehran, Iran
(a.afsay@ut.ac.ir)
Abstract:
Advances in technology and the evolution of today's business world have
challenged auditors with the obsolescence of traditional auditing methods. In
such circumstances, the necessity and importance of using technology in the
audit process are apparent. In recent decades, many studies have been
conducted to identify factors affecting the acceptance of technology by
auditors. The dispersion of the results and the time-consuming nature of the
study, and the understanding of this phenomenon in the literature have
provided a specific space for additional research to combine and integrate all
available information. The purpose of this study was to integrate the results of
experimental research conducted in this field and provide an objective and
comprehensive picture of the factors previously identified on the acceptance
of technology by auditors. In line with the research objectives, all existing
literature and studies on the factors affecting the acceptance of technology in
the auditing profession were combined using the meta-analysis method. Sixty-
[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
nine studies and twenty main and widely used relationships in technology
acceptance in the audit profession were identified and analyzed. In addition,
many relationships were adjusted based on country of origin and user type.
The findings showed that all identified relationships are statistically
significant. The most important factors in accepting technology from an
individual perspective were identified as perceived usefulness, facilitator
conditions and understanding of ease of use. Also, the most important factors
in accepting technology from an organizational perspective were identified as
cost-benefit technology, competitive pressure, technology-duty adaptation,
and company readiness, respectively. The findings of this study can be used
by professional policymakers, partners of auditing firms, employees in the
profession, legislative bodies, and academics with creating a clear insight
toward the effective factors for implementing technology in auditing firms
Keywords: Information technology, auditing, technology acceptance, meta-
analysis
[ DOI: 10.52547/aapc.6.11.1 ]
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ÊÀÌ] Ìa Á Ê]ZËY ,ÊuY { ZÆ¿M Ä] dY ¾°¼» µYR ¾ËY Ä] xZa dYÃ{¯\¸m{Ây
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{ ÉÁZÀ§ Ë~a ÉZÅÄË¿ Á ZÅ[ÂqZq,ZÅµ|»,½Y]Z¯ Zf§ ÊÀÌ] Ìa Á { ÉY]
dÆm]Z¯Zf§{Ä¯|ÀÀ¯Ê»Ê§ »YÊ¸»YÂZÅµ|»¾ËY |¿YÄf§ZËÄ ÂeÊ¨¸fz»ÉZÅ¦Ì
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ÉZÅ ÄË¿ Ä Âe ZË Y°e Z] ,cZÔY ÉÁZÀ§ Ë~a dÆm ½Z]Zu Zf§ Ê] ÉY]
Y|ÀeZ^ZÅÄË¿¾ËY¾Ëf¼Æ»Ä¸¼mY dYÃ|¹Zn¿YcZÔYÉÁZÀ§Ë~aÃ|ÄfyZÀ
[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
Ã| ÉË Ä»Z¿] Zf§ ÉÂXe , ,½YZ°¼Å Á ËÂË{ TAMÉÁZÀ§ Ë~a µ|»
ÁeZ°¿ÁUTAUTÉÁZÀ§YÃ{Z¨fYÁË~aÄqZb°ËÉÂXe,,½mMTPB
½Z»Z ÉÁZÀ§[ÂqZqÁ,mYDOIÉÁMÂ¿Zf¿YÉÂXe,,½YZ°¼Å
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[ÂqZq ÁÉÁMÂ¿ Zf¿YÉÂXe Ä°Ì·Zu{ ,{ÂÊ» Ã{Z¨fY É{§ t { cZÔY ÉÁZÀ§
ÉÁZÀ§ Ë~a µ|» ,ÄÀÌ» ¾ËY { |ÀÀ¯Ê» Z¯ Ê¿Z»Z t {,Ìv» ½Z»Z ÉÁZÀ§

Acceptance

Refusal

Technology Acceptance Model (TAM)

Theory of Planned Behavior (TPB)

Unified Theory of Acceptance and Use of Technology (UTAUT)

Diffusion of Innovations Theory (DOI)

Technology-Organization-Environment Framework (TOE)
[ DOI: 10.52547/aapc.6.11.1 ]
ÉZÌ] dYÉÁZÀ§®ËYÃ{Z¨fY|«tÌÂeÉY]Ã|ÄfyZÀÉZÅµ|»YÊ°Ë¶°
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ÉÁZÀ§YÃ{Z¨fYÉY]ZÌ¿{Â»ÊmZyÁÊ¸yY{]ZÀ»½{Â] f{{Y{§{,´¸ÌÆe
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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
{ É|À»{Â ½{Y{ ½Z¿ ÉY] \Ìee Ä] ,ÊZ¼fmY ÌiPe Á Ôe Zf¿Y ,{°¸¼ Zf¿Y
ÁÉÁZÀ§ Ë~a µ|» ,½ÂÀ¯Ze {¯ Ã{Z¨fY ÊÀÅ} ZnÀÅ Á Ã| { Ã{Z¨fY d·ÂÆ ,Ã|
Ä¯ dY Ã{Y{ ½Z¿ ÁÄf§³Y«Ã{Z¨fY{Â»¦¸fz»cZ ·Z»{¼f» Â Ä] ½M cZ«Zv·Y
|Å{tÌÂeYÊ]ZuÄÀÌ»{ÉÁZÀ§Ë~adÆm]Z¯Zf§]iÂ»¶»YÂ|¿YÂeÊ»

Intention to use

Perceived ease of use

Perceived usefulness

Facilitating conditions

Performance expectancy

Effort expectancy

Social influence
[ DOI: 10.52547/aapc.6.11.1 ]
ºÌ¼eÉY] Y¶° Ìv» ½Z»Z ÉÁZÀ§ [ÂqZqrÌ¸§ÁÊ¯eZ¿Âe

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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
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[ DOI: 10.52547/aapc.6.11.1 ]
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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
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[ DOI: 10.52547/aapc.6.11.1 ]
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,½YZ°¼ÅÁËÂË{|Å{Ê»{Â^Æ]¨ËZÁ¹Zn¿Y{YÁY{°¸¼,ÉÁZÀ§®ËYÃ{Z¨fY
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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
dYfÌ]ÉÁZÀ§Ë~a
ºÆ»{Y§YËZÄ¯Ê¿YÌ»Y{§®ËdY{]YdYcZ^ÊZ¼fmYÌiZeÊÀÅ}ZnÀÅ
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,ÉÁZÀ§ YÃ{Z¨fY Á Ë~a ÄqZb°Ë ÉÂXe ,½YZ°¼ÅÁeZ°¿Á{ZÊ»½ZM Y
,Ã{Z¨fY ¿YÂ» ] Ä^¸£ ÉY] ½Z»Z ÉZÅÔe ¾Ì] Ä]Y ÉZµ|» ÉY]Y ´¸ÌÆeËY
nÀ»´¸ÌÆeËY{Â»{½ZÀ¯Z¯Y{YÄ¯|Å{Ê»½Z¿Ê¸^«cZ¬Ì¬ve dYÄf§³Z°]

Facilitating conditions
[ DOI: 10.52547/aapc.6.11.1 ]
- ,½YZ°¼Å Á ¯ZfÌ] | |ÅYÂy ]Z¯ Âe |Ë|m ÉZÅ ºfÌ fÌ] Ë~a Ä]
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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
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ÃZ³|Ë{Y {Y{ÃZYÉÁZÀ§Ë~a{Ê]ZucZÂ»YÊ¿Z^ÌfaÁÊËZ¼ÀÅY,ÉY~´¿Â¿Z«
Ìv»Z]ª]Z»Á|À¯Ê»µZ^¿{Y{ÂyÉYÄ§uÉZÅÃÁ³ZnÀÅ½Z¼Åd¯®Ë,É{ZÆ¿ÄË¿
Zf¿Y{ Ê¼Æ»¬¿ ÉYÄ§u ÉZÅ{ZÆ¿ ,µÂWZaÁÂÌ³Z¼Ë{|Å{Ê» ½Z¿ À¯YÁ {Ây
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The cost-benefit of technology

Technology-task matching

Company readiness

Top management support
[ DOI: 10.52547/aapc.6.11.1 ]
Ê]ZuÉYÄ§uÉZÅ{ZÆ¿ÉZÅÄÌÂe,¼Ì·Á½YÆ»Äf¨³Ä] |ÀÀ¯Ê»Z¨ËYÉÁZÀ§YÃ{Z¨fY
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[ DOR: 20.1001.1.24767166.1400.6.11.7.0 ]
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[ DOI: 10.52547/aapc.6.11.1 ]
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[ DOI: 10.52547/aapc.6.11.1 ]
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[ DOI: 10.52547/aapc.6.11.1 ]
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A Meta-Analysis of the Factors Affecting the Behavior of Auditors to

Article in Iranian journal of Value and Behavioral Accounting · August 2021

Arash Tahriri Akram Afsay

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