Factors Influencing External Auditors' Intention to Adopt E-auditing: The Moderating Role of Technological Self-Efficacy

E-auditing technology is still very new in Jordan and many other developing nations. This study looks at the variables influencing Jordanian audit firms' intentions to adopt E-auditing. This paper presents a methodology for adopting E-auditing that incorporates important elements from earlier studies with other, as-yet-undiscovered elements. The data was analyzed using information provided by 126 auditors from various Jordanian audit organizations. Top management support, technological compatibility, and competitive pressure had the biggest effects on the intention to adopt E-auditing technology. It has been discovered that the relationships between TEO factors and the intention to adopt E-auditing technology are moderated by technological self-efficacy.