THE EFFECT OF INDEPENDENT AUDITORS' ATTITUDE AND BEHAVIOR RELATED TO USING COMPUTER ASSISTED AUDIT PROGRAMS ON THE POTENTIAL BENEFIT EXPECTATIONS FROM THE PERSPECTIVE OF THE TECHNOLOGY ACCEPTANCE MODEL

Abstract

1. LITERATURE

1.1.   RESEARCH SUBJECT                  

The present study aimed to measure the benefits which the independent auditors using the computer-assisted auditing programs would provide as a result of using these programs within the scope of the technology acceptance model (TAM). In the study, it was aimed to measure if an auditor's facilitating factors, social factor behaviours and ability to use programs provided the expected benefit from auditing programs and as a result in what direction his/her intention to use the technology changed. In previous studies made on the variables of the subject, it was mostly determined that the use of auditing programs would yield positive results and the intention to use them would increase (Davis, 1986; Davis, Bagozzi and Warshaw, 1989; Malhotra and Galletta, 1999; Venkatesh, Morris, Davis and Davis, 2003; Stoel, Havelka and Merhout, 2012; Kim, Kotb and Eldaly, 2016). However, it was found in the study made by Ahmi and Kent (2013, p.21) that since the auditing programs are an element of cost for auditors, they were not willing to use these programs very much

1.2.   RESEARCH PURPOSE AND IMPORTANCE                       

The profession of accounting auditing needs to use technology more with each passing day. Significantly, the increase in international capital movements has required the data produced in the field of auditing to be more rapid and reliable. Moreover, in order to meet demands coming from customers in time, independent auditors are required to use these programs. Mostly, providing users to get benefit from independent auditing reports with reliable information reflecting the truth depends on the preparation of reports systematically. The purpose of this study is to measure the benefit which independent auditors obtain based on their use of auditing programs, on the one hand, and create awareness about information technologies, on the other hand.

1.3.   CONTRIBUTION of the ARTICLE to the LITERATURE   

This study aimed to measure the information technologies using the level of auditors carrying out the profession of accounting auditing. The subject has not been investigated very much. In this respect, the study aimed to contribute to previous studies in the literature by investigating into if the social benefit, program using competence and facilitating factors would increase the auditor's performance expectation and potential benefit and, if there were any, reveal differences.

1. DESIGN AND METHOD

2.1.   RESEARCH TYPE                                                                               

This study discusses behaviours exhibited by independent auditors about programs which they use in their auditing activities. In the study, qualitative methods and techniques were used. It was aimed to measure the auditor's program-based potential benefit expectations.

2.2.   RESEARCH PROBLEMS                                                           

The problem which we put forward in our study reads as follows:

In the field of accounting and auditing, do independent auditors derive the targeted benefit from programs which they use (within the scope of the intention to use them in the future, too)?

2.3.   DATA COLLECTION METHOD                                               

The study was carried out in the cities located in the Marmara, Aegean and Central Anatolia regions, including the highest member population of the profession in Turkey. These cities are Bursa, Istanbul, Izmir, Ankara, Bilecik, Konya, Balikesir, Eskisehir and Ankara. Moreover, a few examples were selected from other regions. The questionnaire forms were both sent through the mail and filled face-to-face by visiting the profession members' offices. The variables of Performance Expectation, Social Benefit, Program Using Competence, which are included in the questionnaire, were prepared by adapting from Bierstaker, Janvin and Jordan (2014) and the variable of Potential Benefits was prepared via adapting from Braun et al. (2003). By the end of 2019, the number of auditors authorized as independent auditors is 18.621. Of these, 3.069 are Certified Public Accountants and 15.552 are Independent Accountant and Financial Advisors. According to this, 83,5% of the total independent auditors are composed of Independent Accountant, and Financial Advisors and 16,5% of them are composed of Certified Public Accountants.

2.4.   QUANTITATIVE / QUALITATIVE ANALYSIS            

In this study, a questionnaire was used as a data collection method. In order to evaluate the collected data, SPSS for Windows 23.0 statistical package program was used, and the correctness of the hypotheses was tested via statistical methods and SPSS. For this purpose, the factor analyses, reliability analyses, correlation analyses and regression analyses of the variables of the study were carried out.

2.5.   RESEARCH MODEL                                                                       

In the study, while the auditors' potential benefits composed the dependent variable, their program using competence, facilitating factors, social effect and performance expectation composed the independent variables.

2.6.   RESEARCH HYPOTHESES                                                     

The developed hypotheses are as follows:

H1. There is a significant positive relationship between a program using competence and performance expectation.

H2. There is a significant positive relationship between a program using competence and social effect factors.

H3. There is a significant positive relationship between facilitating factors and performance expectation.

H4. There is a significant positive relationship between facilitating factors and social effect factors.

H5. There is a significant positive relationship between social effect factors and performance expectation.

H6. There is a significant positive relationship between performance expectation and potential benefit.

1. FINDINGS AND DISCUSSION

3.1.   FINDINGS as a RESULT of ANALYSIS                           

In the first model, the effects of facilitating factors and program using competence on the variable of social effect were looked in; in the second model, the effects of the independent variables of facilitating factors and program using competence on the dependent variable of performance expectation were examined; in the third and the fourth models, the effect of the independent variable of social effect on performance expectation and that of performance expectation on the potential benefit were investigated. According to the results belonging to these variables, the variances belonging to the variables were found as 942 for the program using competence, 802 for facilitating factors, 952 for social benefit and 898 for performance expectation. As it is seen in the table, the total accounted variance was found as 96,50%. According to the results of the correlation analyses, the correlations between potential benefit and performance expectation, between social benefit, a program using competence and facilitating factors were calculated as 0.493,  0.490, 0.526 and 0,276, respectively.

3.2.   HYPOTHESIS TEST RESULTS                                                     

As a result of the analyses, the values of R²= ,368 and F= 7,825 were obtained at the level of ρ< 0,00. As a result of the regression analysis, significant correlations were found in the positive direction between performance expectation and program using competence at the level of ρ< 0,20 and between performance expectation and facilitating factors at the level of ρ< 0,01. These results indicate that H₁ and H₃ were stated correctly. Secondly, the dependent variable of social benefit and performance expectation and facilitation factors were subjected to analyses. As a result of the analyses, the values of R²= 0,318 and F= 187064 were obtained at the level of ρ< 0,00. Thirdly, the dependent variable of performance expectation and the intermediate variable of social benefit were taken into analysis. As a result of the analyses, the values of R²= 0,386 and F= 5,622 were obtained at the level of ρ< 0,00. As a result of the regression analysis, significant relationships were found between performance expectation and social benefit at the level of ρ< 0,00 and between potential benefit and performance expectation at the level of ρ< 0,00. These results indicate that H₅ and H₆ were stated correctly.

3.3.   DISCUSSING the FINDINGS with the LITERATURE        

As a result of the study, it was first observed that social effect, facilitating factors and program using competence had a positive effect on performance expectation. In this scope, our thought which we put forward in the study showed consistency with other studies. The result reached in this study is in harmony with the ones obtained by Davis, Bagozzi and Warshaw (1989, p.22) and reported in the way that if information technologies are used together with facilitating factors and frequently, the benefit of technology is reaped and auditor enterprises may reach their expectations (Davis, 1986, p.8). Moreover, the inter-variables relationship which we put forward above in the study is also observed in the studies made by Overton (1987, p.17) and Venkatesh, Morris, Davis and Davis (2003, p.21). Another relationship taken in hand in our study is related to the potential benefit which an auditor will derive depending on his/her performance expectation. It is observed in the reached finding that there is an essential connection between the increase in an auditor's speed and efficiency in the auditing process and the potential benefit, which indicates that more effective results can be obtained. This finding shows that auditing programs have a significant effect on auditors' performances in their working lives. This result shows parallelism with such findings included in the literature as auditor's efficiency and benefit (for example, Moorthy, Mohamed, Gopalan, San and Moorthy, 2011, p.24). The reached results indicate that depending on the benefit which auditors derive thanks to the increase in the level of using technology, and they will exhibit technology using behaviours more frequently and have the intention to maintain these behaviours of theirs in the future. This finding is in line with the literature. This finding is in harmony with the expectations of Stoel, Havelka and Merhout (2012) concerning the fact information technologies will increase the quality of auditing.

1. CONCLUSION, RECOMMENDATION AND LIMITATIONS

4.1.   RESULTS of the ARTICLE                                                       

According to this, in order to derive more benefit from auditing programs (AP) and increase their performances, auditors need to develop their technology using a competence. At the same time, by using auditing programs, auditors can increase their speed and efficiency in auditing. However, another result reached in the study was that auditors were willing to use auditing programs, but the high cost of setting-up of these programs affected this willingness of auditors negatively. The high cost of setting-up of these programs poses a fundamental problem for auditors. However, in our opinion, although the program setting-up costs are high, the need for auditors to use programs will increase more, and the obtained outputs will increase together with increasing their using skills, and program setting-up costs will decrease in the long run. Another result obtained in the study was that auditors had sufficient knowledge in using auditing programs and showed their appreciation by stating not having had any difficulty in reaching technical teams when they faced a problem.

4.2.   SUGGESTIONS BASED on RESULTS                                       

Researchers should not content themselves with the factors which we naturally put forward in our study. In order to derive the highest benefit from auditing, it is necessary to investigate other factors as well. And alternative software should be used to decrease the program costs. In addition staff members to use auditing programs should be employed.

4.3.   LIMITATIONS of the ARTICLE                                                    

A limitation of the study is the setting-up costs of auditing programs. The other limitations of the study are the lack of knowledge of how to use these programs, the long time elapsed during the adaptation of auditing standards and the fact that the auditors, as it is seen in the study results, are aged above the average may pose a vital obstacle before deriving computer-assisted potential benefit. As a result of the analyses, if we take into account most of the limitations mentioned above, it is seen that the optimistic view and the user intention of technology based on potential benefit will be affected.