Analysis of the Factors Affecting the Adoption and Use of Continuous Audit Tools and Techniques: Comparison between the public and private sector

Abstract

The aim of this study is to identify the factors that significantly affect current and potential users of the continuous audit tools and techniques. Apart from this, users are faced with an emerging technology that is in the initial phases of implementation. Subjects of this study are auditors of the Big-4 and of the Chamber of Accounts of Spain. The questionnaire is based on the Innovation Diffusion Theory (IDT) and the Structural Model based on the Technology Acceptance Model (TAM). The comparative study between the private and public sectors allows us to note that the peculiarities and differences between private and public bodies bear an influence when it comes to accepting and using a given innovation in the work routine.