The role of perceived information technology experience from the perspective of external auditors for satisfaction, continuance intention and continuance behavior

Abstract

The rapid advancement of information technology (IT) within financial statement audit brings new opportunities for development to the independent audit industry. The study uses the structural equation method to find the relationship between perceived IT experience attributes, satisfaction, continuance intention and continuance behavior. In general, the study makes a variety of remarkable contributions to the literature on the IT usage on the behavioral researchers who must carefully differentiate between continuance and acceptance. Additionally, our findings indicate that there is a cross-functional, complementary and interdependent relationship between cognitive and emotional actions. Specifically, external auditors are satisfied with IT experience according to the level of perceived impact from high to low, including: disconfirmation, perceived usefulness, and perceived ease of use. Finally, the research results contribute a number of theoretical and practical implications. Especially contributing to policy makers, professional organizations, and auditing firms to consider building IT development strategies based on individual behavioral perspectives.