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Factors associated with the intention to use
information technology in audit in Iraq
Karrar Khalaf Jabbar Allami
Department of Commerce, Delhi School of Economics, University of Delhi, New Delhi, India
Faozi A. Almaqtari
College of Business Administration, A’Sharqiyah University (ASU), Ibra, Oman
Hamood Mohammed Al-Hattami
Department of Accounting, Faculty of Commerce and Economic, Hodeidah University, Hodeidah, Yemen and
Department of Commerce, Dr Babasaheb Ambedkar Marathwada University, Aurangabad, India, and
Ritu Sapra
Department of Commerce, Delhi School of Economics, University of Delhi, New Delhi, India
Abstract
Purpose –This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.
Design/methodology/approach –The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study
population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various
Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.
Findings –The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software
packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact
auditors’and practitioners’perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting
systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency
and IT education have an insignificant effect on ITIA adoption.
Originality/value –The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an
emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the
understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and
the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’specific factors such as
management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with
a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from
different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing
practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally,
the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA
adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and
considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners,
policymakers and researchers.
Keywords Social factors, Organizational factors, External pressure, Perceived benefits, IT audit adoption, Iraq
Paper type Research paper
1. Introduction
An audit is a crucial function that provides objective assurance
of the company’s credibility and integrity. The audit function is
essential for the financial stability of companies and the
economy as a whole and is a major contributor to market trust.
Yet, this function can only be carried out if sufficient quality is
The current issue and full text archive of this journal is available on Emerald
Insight at: https://www.emerald.com/insight/2398-6247.htm
Information Discovery and Delivery
© Emerald Publishing Limited [ISSN 2398-6247]
[DOI 10.1108/IDD-12-2022-0128]
The authors have no relevant financial or non-financial interests to
disclose.
The authors have no conflicts of interest to declare that are relevant to the
content of this article.
All authors certify that they have no affiliations with or involvement in any
organization or entity with any financial interest or non-financial interest in
the subject matter or materials discussed in this manuscript.
The authors have no financial or proprietary interests in any material
discussed in this article.
Funding: This research received no external funding.
Data availability statement: The data of this study were obtained from a
survey questionnaire. The data are available upon request.
Received 8 December 2022
Revised 14 February 2023
9 June 2023
Accepted 18 June 2023
provided (Feliciano and Quick, 2022;Al-Hattami et al.,2021).
Information technology (IT) has received attention from firms,
accountants, auditors, professional bodies, academics and
regulators (Khan, 2018;Al-Hattami,2022, 2023). The use of
technology is critical to pursuing sufficient monitoring through
audits (Pedrosa et al., 2020). IT provides the capability to
develop audit quality and add value to it. It boosts efficiency,
increases reliability, improves productivity and reduces audit
costs (ACCA, 2019;Curtis and Payne, 2008;Correia et al.,
2021). Likewise, IT can save time on audit tasks (Thottoli
et al., 2022). Indeed, the forces of technology have altered the
audit profession. Information technology in audit (ITIA) has
become a daily routine, as it is nearly impossible to execute an
effective audit without it (Al-Hattami et al., 2021;Al-Hattami,
2021;Thottoli et al.,2022). Alagi
cet al. (2021) report that an
organization’s IT department is no longer just a business
supporter, but it has become a strategic management partner.
Al-Hattami and Kabra (2022) indicate that using technology in
accounting enhances management control effectiveness. In the
same vein, Pedrosa et al. (2020) emphasize that the use of ITIA
is critical to business success. Therefore, ITIA receives great
attention in developed nations, where it is widely used. Yet,
ITIA does not receive much attention in developing nations
such as Iraq and is not widely used (Al-Mohammedi, 2020;
Siew et al.,2020;Al-Okaily et al.,2022). In this context, it is
critical to pinpoint the key adoption determinants of ITIA. The
key objective of this paper is to determine the factors linked
with the intention to adopt and use audit technology in Iraq, a
developing nation, where research is very limited in such a
context.
This paper significantly contributes to the audit literature by
addressing key research gaps. First, it stands out as one of the
pioneering studies that investigate the factors influencing the
intention to adopt and utilize audit technology in Iraq. Unlike
most existing research that primarily focuses on developed
nations, this study sheds light on the determinants in the
context of a developing nation. This unique perspective
broadens our understanding of ITIA adoption by considering
the specific factors at play in Iraq. Second, this research
advances our knowledge regarding the determinants of ITIA
adoption and usage. Through the proposition and empirical
examination of a theoretical model, our study contributes to the
comprehension of the crucial factors influencing the adoption
of ITIA. We gather valuable insights and empirical evidence
that enriches the existing literature by involving various experts
such as board members, senior executives, auditors and IT
assistants from diverse Iraqi companies. Furthermore, the
theoretical model developed in this study offers a fundamental
framework for understanding the determinants of adopting and
using ITIA in non-Western contexts. By providing a structured
approach, our model contributes to the literature by laying
the groundwork for future research and exploring ITIA
adoption determinants. This framework not only deepens our
understanding of ITIA adoption but also facilitates the
development of more comprehensive theories and models that
capture the intricacies of ITIA adoption in non-Western
settings. The proper ITIA adoption is critical to ensuring that
the captured data thoroughly and accurately reflect fundamental
economic events, which have implications for the reliability of
financial statements and decisions made (Dowling, 2009).
The current study is organized as follows. Section 2 develops
the research model and the hypotheses. Section 3 reports the
methodology. The data analysis and results are exhibited in
Section 4. The discussion is presented in Section 5. Section 6
outlines the conclusion and implications. Finally, Section 7
clarifies the study limitations and further research.
2. Research model and hypothesis development
The acceptance of technology is one of the most broadly
researched topics in the IT field (Curtis and Payne, 2008;
Al-Hattami, 2023). Though there are many competing
models that anticipate user acceptance of IT, we will count on a
hybrid model based on certain prior models and research
(Bhattacherjee, 2001;Venkatesh et al., 2003;Rosli et al., 2013;
Siew et al.,2020;Thottoli and Thomas, 2022;Pedrosa et al.,
2020). The research model of the current study includes
different stages (Figure 1). In the first stage, the impact of
internal and external factors on the perceived benefits of IT
audit adoption is set out. The internal and external factors
comprise the social factor, organizational factor, external
factor, complexity of the accounting information system (AIS)
factor and perceived support from professional auditing and
accounting bodies. Then, the next stage includes the effect of
IT competency and IT education on the perceived benefitofIT
audit adoption. Consequently, the perceived benefit of IT audit
adoption estimates the level of IT audit adoption. Finally, the
extent to which the auditing and accounting profession are
influenced is estimated by all the preceding variables. This
study is different from prior studies because it focuses
specifically on the context of Iraq and investigates the factors
that influence the intention to use ITIA within this specific
setting. Many external and organizational factors have an
impact on the audit and accounting practices in Iraq. Our
research model was developed by combining different models
and variables from earlier studies that looked at the variables
affecting ITIA. There were several reasons why this choice
was made. First off, earlier research may have looked into
various contexts, variables or factors connected to IT adoption
in the auditing industry. As a result, it was decided that a new
research model was required to fit the unique context of Iraq.
Our research model provides a thorough examination of the
variables influencing the intention to adopt IT in the audit field
by integrating multiple models. It considers both internal
and external factors, as well as the impact of IT audit training
and competency. This method offers a more thorough
perspective on the various aspects that affect how the audit
profession perceives the value of IT.
Second, by combining various models, we can examine how
the adoption of IT will affect the audit profession and practices
in Iraq. This distinct viewpoint offers priceless insights into the
potential advantages and difficulties linked to integrating IT
in the audit profession in this particular context. Third, by
using a multi-model approach, we can take advantage of the
advantages of each model and create a stronger research model.
This thorough model advances our knowledge of the elements
affecting IT adoption in the Iraqi audit industry. Overall, the
need to address the unique context of Iraq, provide a thorough
examination of the factors affecting ITIA adoption, gain an
understanding of the effects of IT adoption on the audit
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
profession in Iraq and develop a strong research model that
encompasses multiple perspectives justified the integration of
various models into our research model.
2.1 Social factor
The social factor, also referred to as “social influence”or
“subjective norms,”plays a crucial role in our research. It can
be defined as the level at which an individual perceives the
significance of others utilizing the new tool (Venkatesh et al.,
2003, p. 451). The literature identifies the social factor as an
important factor in behavior, as no one in this universe can
escape being influenced by others altogether (Mei and Aun,
2019). The influence of this factor based on the technology
acceptance model (TAM) approach has been investigated in
many technology contexts. This investigation resulted in a
positive correlation between the social factor and perceived
benefit(Mei and Aun, 2019;Handoko et al.,2019). Similarly,
research by Liu et al. (2019) indicated that social factor
significantly affected the perceived benefits of accepting fully
automated driving. Furthermore, a study by Park et al. (2019)
revealed that social factors significantly influenced the
formation of users’perceived advantages associated with
mobile payment services. In the course of our study, further
verification of the social factor is interesting because there are
studies that have obtained opposite results, such as Kim et al.
(2009) and Purnamasari et al. (2022). Based on that, this
research builds its first hypothesis:
H1. There is a significant impact of social factor on perceived
benefit.
2.2 Organizational factor
The organizational factor is represented by the instructions related
to technology, administrative support and the extent to which
management is aware of the advantages of using technology
(Igbaria et al.,1997). This factor plays a crucial role in shaping the
perceived benefit of individuals within an organization. Research
has consistently shown that this factor has a significant effect on
how employees perceive the benefits they receive from their work
environment (Kossek et al., 2011;Zheng et al.,2018). For
example, a study by Noor et al. (2022) found that organizational
factor significantly affects perceived benefit. Awuah et al. (2022)
and Al-Okaily et al. (2022) found that organizational factor
significantly affects ITIA adoption. However, Kim et al. (2009)
and Handoko et al. (2019) revealed an insignificant relationship
between the organizational factor and perceived benefit. These
conflicting findings make further investigation interesting. Hence,
this paper develops its second hypothesis:
H2. There is a significant impact of organizational factor on
perceived benefit.
2.3 External pressure
External pressure may affect a company’s decision to adopt the
technology. For instance, when a company finds that other
companies benefit from technology by improving the efficiency
and quality of auditing, it may follow suit to reap similar
benefits (Siew et al., 2020). Krell et al. (2016) acknowledge the
impact of external pressure on companies’decisions. According
to Awuah et al. (2022), this pressure exerts a significant impact
on perceived benefit. Daoud et al. (2021) concluded that
external pressure significantly affects the use of ITIA. Yet, Siew
et al. (2020) revealed an insignificant impact of external pressure
on ITIA adoption. Accordingly, our research assumes that:
H3. There is a significant impact of external pressure on
perceived benefit.
2.4 Complexity of accounting information system
Financial transactions are processed and stocked electronically
through the computerized AIS. It is hard to follow the path of
manually checking source documents with recent developments
in technology (Siew et al.,2020;Alsabahi et al.,2021;Al-Hattami
Figure 1 Research model
IT educaon
and Training
IT audit
Competency
Perceived
benefit of
ITIA
ITIA
adopon
Audit
profession
and
pracce
srotcaflanretnidnalanretxE
Social factor
Organizational
factor
External pressure
Complexity of AIS
Perceived level of
professional bodies
support
H1
H2
H3
H4
H5
H6 H7
H8 H9
Source: Authors’ own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
et al.,2021;Al-Hattami, 2022;Al-Okaily et al.,2020;Al-Hattami
et al.,2022). AIS complexity is defined as the complexity of
clients’accounting systems, which varies depending on the
audit firm’s clientele (Siew et al., 2020, p. 3). The complexity
of AIS can indeed have a significant impact on the perceived
benefits derived from its implementation. As AIS complexity
increases, it often becomes more challenging for users to
understand, operate and utilize the system effectively. This can
lead to various negative consequences, such as reduced user
satisfaction, decreased system adoption and lower perceived
benefits (Stefanou, 2006;Al-dmour et al., 2016). Prior
research revealed that clients’IT complexity significantly
affects ITIA adoption/use (Siew et al., 2020;Rosli et al., 2012;
Kim et al., 2016). Yet, Al-Okaily et al. (2022) concluded that
IT complexity has no significant effect on ITIA adoption/use.
Our fourth hypothesis examines the effect of AIS complexity
on perceived benefit, i.e.:
H4. There is a significant impact of AIS complexity on
perceived benefit.
2.5 Perceived level of professional bodies’support
The level of professional bodies’support implies the extent to
which standards, guidance and support provided by these
bodies encourage audit companies to adopt the ITIA (Siew
et al.,2020). The use of ITIA has become a must in our time.
Accordingly, professional accounting bodies should support
the necessary changes to prepare practitioners to face
technology challenges successfully and avoid replacing them
with other, more qualified professions (Rîndas
,u, 2017;Kroon
et al., 2021;Pan and Seow, 2016). Siew et al. (2020) revealed
that the level of professional bodies’support significantly affects
ITIA adoption. By contrast, Al-Okaily et al. (2022) found the
level of professional bodies’support to insignificantly affect
ITIA adoption. Our study examines the impact of the level of
professional bodies’support on perceived benefit and is the
first, to the best of the authors’knowledge, to do so; thus:
H5. There is a significant impact of the perceived level of
professional bodies’support on perceived benefit.
2.6 IT audit competency
Competency indicates the capability to carry out a certain task
in a competent way. As auditors, they should be capable of
carrying out a number of tasks competently, as well as the
fundamental skills and knowledge required to complete each
task (Komneni
c, 2009). In the context of technology, highly
competent persons tend to be more confident in the use of
technology tools; they enjoy using them and appreciate their
usefulness (Allbabidi, 2021;Thottoli et al., 2022;Al-Hattami,
2023). IT audit competency plays a crucial role in ensuring the
effectiveness and efficiency of IT systems within organizations.
The level of competency exhibited by IT auditors directly
influences the perceived benefits of IT audits (Supriadi et al.,
2019;Nazri et al., 2019). This argument was supported by
Thottoli and Thomas (2022), who stated that IT competency
can affect performance and practice. Likewise, Siew et al. (2020)
concluded that IT competency has a significant effect on IT use.
Based on that, the following hypothesis was framed:
H6. There is a significant impact of IT audit competency on
perceived benefit.
2.7 IT education and training
IT education and training refer to the amount of education and
training offered by other company members who are computer
users or computer professionals (Igbaria et al.,1997). Education
and training programs are critical for enhancing employee
performance. Past research also implied that education and
training promote greater comprehension and more frequent and
diverse use. That is, the lack of sufficient education and training
in computerized auditing and the lack of comprehension of the
special functions of audit programs are major barriers to ITIA
adoption (Igbaria et al.,1997;Thottoli et al.,2022). It was
reported that this factor significantly affects technology
adoption (Thottoli and Thomas, 2022;Purnamasari et al.,
2022;Awuah et al.,2022). Likewise, Al-Ansi et al. (2017) found
asignificant link between IT education and training and
perceived benefit. Kustono (2022) proved that IT education
and training reduce anxiety and increase computer intellectual
capital and ease of use. However, they failed to demonstrate
their effect on perceived benefit. In line with our previous
hypotheses, this study identifies its seventh hypothesis:
H7. There is a significant impact of IT education and
training on perceived benefits.
2.8 Perceived benefit
Perceived benefit is one of the variables created in the TAM model
that seeks to explain the behavior and intention of using technology
(Davis, 1989;Al-Hattami, 2023). From a TAM perspective, when
an application is of perceived high benefit, it leads to a positive usage
relationship where it is used and preferred over other applications
(Davis, 1989;Mei and Aun, 2019;Dharma et al.,2017;Al-Okaily,
2022;Thottoli et al.,2022). This implies that if a technology is not
perceived as beneficial, it is unlikely to be accepted (Mei and Aun,
2019). Because of the importance of this variable (i.e. perceived
benefit), it receives widespread attention (Grani
c and Maranguni
c,
2019). However, in the context of ITIA adoption, studies that take
into account the perceived benefit variable are limited. Some of these
studies concluded a significant effect of perceived benefitonITIA
adoption (Pedrosa et al.,2020;Dharma et al.,2017), while others
(Kim et al.,2016)showedaninsignificant effect. On the other hand,
ITIA adoption would enhance the audit profession and practice
(Dowling, 2009;Thottoli and Thomas, 2022;Purnamasari et al.,
2022;Pedrosa et al.,2020). Accordingly, our paper suggests that:
H8. There is a significant impact of perceived benefiton
ITIA adoption.
H9. There is a significant impact of ITIA adoption on the
audit profession and practice.
3. Methodology
3.1 Data and sample
The study involved a diverse range of participants, including
board members, senior executives, auditors, accountants and
professionals from various sectors of the Iraqi business
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
community. Convenience sampling was used as the data
collection method, which has been shown to be effective and
suitable for analyzing multivariate data and generating reliable
results in previous studies (Arora and Aggarwal, 2018;
Cembrero and S
aenz, 2018).
Data were collected through an online questionnaire hosted
on Google Docs, and a total of 186 surveys were obtained. The
survey was promoted across different social media platforms
such as Facebook, WhatsApp and email to maximize data
collection. To ensure data accuracy and minimize missing
values, respondents were required to provide responses to all
survey statements. The 186 collected surveys constituted the
final sample for the study.
Table 1 provides an overview of the sampling process and
sample adequacy. The results indicate that the final sample size
of 186 participants meets the necessary requirements for
statistical estimation. The Kaiser–Meyer–Olkin measure of
sampling adequacy, exceeding the threshold of 0.7, demonstrates
the statistical sufficiency of the sample. Additionally, the high
level of significance (p-value 50.000, <0.01) reinforces the
suitability and adequacy of the sample. Bartlett’s test, with a value
of 9,126.214 and a degree of freedom (df 5826), further
confirms the appropriateness of the factor analysis conducted.
3.2 Research instrument
The present study used an online questionnaire survey
distributed among individuals holding positions such as board
members, auditors, accountants and IT specialists, and other
professionals across diverse Iraqi organizations operating in
different sectors. The online survey method involves sending
the survey questions to the participants via the internet, either
through email, social media platforms or a survey website.
Participants can access and complete the survey online at their
convenience. Additionally, the utilization of an online survey
is deemed a safe approach, particularly in light of the
recommended social distancing measures to mitigate the risk of
contracting the novel COVID-19 pandemic (Almaqtari et al.,
2023;Nueangnong et al.,2020). The questionnaire survey
consisted of 40 items, carefully developed based on a
comprehensive review of relevant literature (refer to Appendix).
To assess respondents’perceptions, a “five-point Likert scale”
ranging from 1 (strongly disagree) to 5 (strongly agree) was used.
Table 2 presents the measurement scales, as well as the
operational definitions of the variables for reference.
4. Data analysis and results
4.1 Demographic analysis of the sample
Table 3 demonstrates the respondents’profile with their
demographic characteristics. The sample comprises 52% of
respondents with UG qualifications, compared with 44% with
higher education (25% PG and 19% PhD); however, only 0.05
of the respondents hold a degree less than UG. In terms of
experience, 14.5% of the respondents have less than 5 years of
experience, 25.3% have 6–10 years of experience, 27.4% have
11–15 years of experience and 32.8% have more than 15 years
of experience. Notably, the sample includes responses from
42% of CAs, 24% of executives, board members and
departmental heads, 27% of internal auditors and accountants
and 6% from other categories, including academicians and IT
specialists. According to the findings, 66% of respondents
have ACCA, CPA or ACPA and CPA certificates, 26%
are authorized CAs, and 9% do not have any professional
membership. Finally, the respondents selected the tools they
use in their auditing profession. The results of the tools used in
the auditing process in Iraq show that the basic tools, which
include “Microsoft Word, Microsoft Excel, Microsoft Access,
Microsoft PowerPoint and E-Mail/Outlook,”have the highest
use among these tools. Auditing tools such as generalized audit
software, ACL, Top CAATs, IDEA, Enablon IA, AutoAuditW
and AlinegRC, on the other hand, have the lowest frequency of
use in Iraq. Only 20% of the selected sample uses generalized
audit software.
4.2 Measurement model
The outcomes of the confirmatory factor analysis, presented
in Table 4, evaluate the validity and reliability of the
constructs. The measurement model’s results include factor
loadings: Cronbach’s alpha, composite reliability (CR) and
average variance extracted (AVE). The factor loadings of the
items range from 0.61 to 0.96, all surpassing the
recommended threshold value of 0.60 proposed by Chin et al.
(2008).Figure 2 provides a visual representation of these
results. Additionally, the CR values range from 0.82 to 0.97,
indicating that the dimensions of each construct effectively
represent the latent construct. The extracted average
variance, which signifies the proportion of variance
accounted for by the latent construct in the indicators, ranges
from 0.58 to 0.90 (Hair et al., 2013). These results
Table 1 Sample and sampling adequacy
Particulars No.
Total no. of questionnaire forms received (online) 826
No. of questionnaire forms incomplete (all items were made compulsory to answer) 0
Final sample 186
KMO and Bartlett’s test
Kaiser–Meyer–Olkin measure of sampling adequacy 0.942
Bartlett’s test of sphericity
Approx. Chi-square 9,126.214
Df 826
Sig. 0.000
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
collectively demonstrate the validity and reliability of the
constructs in the measurement model.
The results of the discriminant validity analysis, as shown
in Table 5, indicate strong correlation values among items
within the same construct, indicating that the items
effectively measure and represent their respective constructs
rather than other constructs. The correlation values between
each construct and other constructs are relatively low, and
they are lower than the self-correlation values of each
construct, providing evidence of discriminant validity
(Fornell and Larcker, 1981). These findings suggest that the
measurement items adequately differentiate between the
constructs and support the distinctiveness of each construct
in the analysis.
Table 2 Operational definition of the variables
Variable Acronym Evidence from prior studies
Social factor SOC Kim et al. (2009)
Organizational factor ORGSUP Kim et al. (2009)
External pressure EXT Razi and Madani (2013)
Complexity of AIS AISC Ahmi and Kent (2013),Siew et al. (2020)
Perceived level of professional bodies support PSUP Zhu and Kraemer (2005),Siew et al. (2020)
Perceived benefits of IT audit BNS Razi and Madani (2013)
IT audit competency COM Siew et al. (2020)
IT education and training EDU Kim et al. (2009)
Adoption of IT audit ADOP Razi and Madani (2013)
Audit profession and practice in Iraq PROF Ahmi and Kent (2013),Zhu and Kraemer (2005),Siew et al. (2020),
Razi and Madani (2013)
Source: Authors’own creation
Table 3 Respondents’profile
Demographics Categories Frequency %
Qualification Less than UG 9 5
UG 96 52
PG 46 25
PhD 35 19
Experience Up to 5 years 27 14.5
6:10 47 25.3
11:15 51 27.4
Above 15 61 32.8
Job level CA 79 42
Board member/Dep/Management head 45 24
Internal auditors/accountants 51 27
Others 11 6
Professional membership ACCA/CPA/ACPA and CPA 122 66
CPA only 48 26
No membership 16 9
Software and tools used Microsoft Word 86
Microsoft Excel 86.6
Microsoft Access 21
Microsoft PowerPoint 33.3
E-Mail/Outlook 30.6
Generalized audit software 20.4
ACL 1.6
TopCAATs 1.1
IDEA 2.2
Enablon IA 3.2
AutoAuditw 3.8
AlinegRC 0.5
SPSS (for auditing purposes) 32.8
SAS (for auditing purposes) 16.6
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
4.3 Structural model
Structural equation modeling was conducted to examine the
proposed hypotheses of the study. The results in Table 6 and
Figure 3 estimate the direct effect of internal and external factors
on the perceived benefits of ITIA adoption. It also estimates the
effect of the perceived benefits on the level of IT audit adoption
and the influence of ITIA adoption on the audit profession in
Iraq. The results show that social factors have a significant
positive (p-value 50.002 <0.01;
b
510.318) influence on the
perceived benefits of ITIA adoption. This indicates that the social
factorsthatreflect the societal perception of IT audit influence
significantly and positively the perceived benefits of ITIA
adoption. It also indicates that these societal factors shape
positive auditors’and practitioners’perceptions of ITIA
adoption. The results also show that the complexity of AIS
positively (
b
510.028) but insignificantly affect (p-value 5
0.585 >0.10) the perceived benefits of ITIA adoption. This
indicates that the respondents perceive that some other factors
influence the adoption of ITIA rather than the complexity of AIS.
Further, the results exhibit that all other factors (organizational
support, professional support, competency and IT education)
have an insignificant effect on the perceived benefits of ITIA
adoption at any level of significance (1%, 5% and 10%, p-
value >0.10). This signifies a lack of organizational support,
professional support and IT audit education. The respondents also
perceive less competency and IT audit skills among several
organizations, which insignificantly affects the perceived benefits
of ITIA adoption. While professional support negatively affects the
perceived benefits of ITIA adoption, organizational support,
professional support and IT audit education exhibit insignificant
positive effects on the perceived benefits of ITIA adoption. This
signifies that the respondents perceive negative expectations and
perceptions from the professional bodies regarding IT audit
support. The findings indicate that external pressure significantly
and positively influences the perceived benefits of adopting ITIA,
as evidenced by a significant regression coefficient (
b
510.390; p-
value 50.000 <0.01). This indicates that firms try to focus on the
competitive advantage over other firms in the market. Accordingly,
this leads to external pressure and a positive perception of ITIA
adoption. Finally, the results demonstrate that the perceived
benefits from IT audit adoption affect significantly (p-value 5
0.000 <0.01) and positively (
b
510.670) the intention to adopt
ITIA. In the same respect, the intention to adopt ITIA reveals a
significant (p-value 50.000 <0.01) positive (
b
510.684)
impact on the IT audit practices and the overall audit profession in
Iraq.
The results in Table 7 provide the total indirect effect of
structural equation modeling. The results are robust and
consistent with the findings presented in the earlier results
demonstrated in Table 6. Overall, the findings show that
perceived benefits positively and significantly mediate the
relationship between ITIA intention and social factors.
Similarly, both the perceived benefits of ITIA adoption and the
intention to adopt ITIA mediate the relationship between
social factors and the audit profession and practice in Iraq. In
the same quest, the results show that the perceived benefits of
ITIA adoption have a positive but insignificant mediating role
between the complexity of AIS and the level of ITIA adoption.
In the same respect, the perceived benefits of ITIA adoption
and the intention to adopt ITIA exhibit a positive and
insignificant influence between the complexity of AIS and the
audit profession and practice in Iraq. However, the results
reveal that there is an insignificant mediating effect of the
relationship between the intention to adopt ITIA, on the one
hand, and organizational support, professional support,
competency and IT education, on the other. Similarly, the
relationship between organizational support, professional
support, competency and IT education from one side and the
audit profession in Iraq from the other is not mediated
significantly by the level of the perceived benefits of ITIA
adoption and the intention to adopt ITIA.
5. Discussion
The present research examined the factors associated with the
intention to use IT audit technologies in Iraq. Structural
Table 4 Validity and reliability for constructs
Variables Acronym Factor loading CA rho_A CR AVE
SOC SOC1 0.664 0.883 0.898 0.888 0.668
SOC2 0.831
SOC3 0.858
SOC4 0.897
ORGSUP ORGSUP1 0.781 0.867 0.871 0.869 0.688
ORGSUP2 0.869
ORGSUP3 0.837
EXT EXT1 0.805 0.819 0.819 0.818 0.600
EXT2 0.734
EXT3 0.783
AISC AISC1 0.753 0.856 0.868 0.863 0.678
AISC2 0.818
AISC3 0.893
PSUP PSUP1 0.936 0.861 0.881 0.862 0.616
PSUP2 0.773
PSUP3 0.784
PSUP4 0.611
BNS BNS1 0.923 0.964 0.965 0.964 0.9
BNS2 0.958
BNS3 0.966
COM COM1 0.767 0.798 0.805 0.801 0.574
COM2 0.807
COM3 0.694
EDU EDU1 0.904 0.852 0.860 0.847 0.584
EDU2 0.664
EDU3 0.699
EDU4 0.768
ADOP ADOP1 0.921 0.951 0.951 0.951 0.865
ADOP2 0.937
ADOP3 0.932
PROF PROF1 0.944 0.960 0.964 0.960 0.750
PROF2 0.954
PROF3 0.925
PROF4 0.919
PROF5 0.85
PROF6 0.742
PROF7 0.808
PROF8 0.757
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
equation modeling has been used to estimate the results. The
findings revealed that social factors reflecting societal
perceptions of IT audit have a significant and positive impact
on the perceived benefits of ITIA. These results are consistent
with Handoko et al. (2019). Further, the results demonstrated
that firms and auditors that use or audit complex accounting
systems perceive higher benefits and intention to adopt IT
audit. Siew et al. (2020), who reported similar results, support
these results. However, the results exhibited a need for more
organizational support, external pressure, professional support
and IT audit education. The respondents also perceived less
competency and IT audit skills among several organizations,
which insignificantly affects the perceived benefits of ITIA.
These results are partially supported by prior research (Razi
and Madani, 2013;Handoko et al.,2019;Siew et al., 2020;
Al-Okaily et al., 2022). While professional support negatively
affects the perceived benefits of ITIA, organizational support,
professional support and IT audit education exhibit insignificant
positive effects on the perceived benefits of IT audit adoption.
The perceived benefit of ITIA was shown to positively affect its
adoption.ThisisinlinewithRazi and Madani (2013) and
Pedrosa et al. (2020), but not with Kim et al. (2016).Lastly,the
study concluded that ITIA adoption positively affects the audit
profession and practice in Iraq. Such results support prior
arguments (Dowling, 2009;Purnamasari et al.,2022;Thottoli
and Thomas, 2022).
Overall, the findings indicate that perceived benefits positively
and significantly mediate the relationship between the intention
to implement IT audit and social factors. Similarly, both the
perceived benefits of ITIA and the intention to adopt IT audit
mediate the relationship between social factors and the audit
profession and practice in Iraq positively and significantly. In
addition, the perceived benefits of IT audit adoption play a
positive but insignificant mediating role between the complexity
of AIS and the level of IT audit adoption. Similarly, the
perceived benefits of IT audit adoption and the intention to
adopt IT audit showed a positive and insignificant relationship
between the complexityof AIS and the audit profession.
The research findings indicate that the majority of auditors in
Iraq rely on basic IT software because of several factors. The fact
that advanced and specialized IT audit software packages are
not widely known or accessible is one of the main causes.
Implementing specialized IT audit software in Iraq poses various
challenges, including cost and complexity. Many organizations
struggle to afford the significant investments necessary for
acquiring and implementing such software. This is because of the
financial constraints that these organizations encounter. The
nation also struggles with a lack of technical specialists and skilled
workers who can implement the software efficiently. It is also
possible that a lack of knowledge and instruction in IT audit is to
blame for the limited use of specialized software. Auditors’lack of
familiarity with the features and capabilities of the software
results in less output.
Additionally, the research’sfindings show that 20% of
respondents currently use generalized audit software. This
indicates the need for customized and specialized solutions that
can address the unique needs of auditors in Iraq. Using
generalized software may not be able to handle the complexities
of auditing intricate accounting systems and particular audit
procedures. As a result, the creation and application of
specifically designed software can better meet the special
requirements of Iraqi auditors, leading to improvements in
Figure 2 Confirmatory factor analysis
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
Table 5 Discriminant validity
Variables
Acc. profession
in Iraq
Adoption
of IT audit Competency
Complexity
of AIS
External
pressure IT education
Organizational
support
Perceived
benefits
Professional
support
Social
factor
Acc. profession in Iraq 0.866
Adoption of IT audit 0.715 0.930
Competency 0.335 0.288 0.746
Complexity of AIS 0.089 0.129 0.408 0.823
External pressure 0.600 0.716 0.303 0.123 0.774
IT education 0.524 0.507 0.627 0.022 0.413 0.765
Organizational support 0.608 0.656 0.643 0.068 0.582 0.734 0.830
Perceived benefits 0.665 0.700 0.377 0.106 0.651 0.418 0.537 0.949
Professional support 0.446 0.522 0.534 0.059 0.478 0.708 0.662 0.414 0.785
Social factor 0.661 0.684 0.484 0.115 0.567 0.566 0.785 0.611 0.593 0.817
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
audit activities’effectiveness and quality. The study also
emphasizes the important role that social factors play in how
auditors and practitioners view the use of IT in auditing. This
emphasizes how critical it is to consider Iraq’s social
environment when advocating for the use of IT in the audit
profession because social influence is a critical factor in
determining attitudes and behaviors. The study also shows that
factors such as organizational support, professional support,
competency and IT education have negligible effects on the
adoption of IT in auditing. This can be attributed to a number
of obstacles, including a lack of resources, unclear policies and
regulations, limited knowledge and training in IT audit and
resource limitations. To successfully encourage the adoption of
IT in the audit profession, it is imperative to remove these
obstacles.
6. Conclusion and implications
This research study aims to gain a comprehensive
understanding of the determinants that drive the adoption of
ITIA in Iraq. A quantitative approach of applied, using a
questionnaire survey to collect data from 186 participants from
a diverse range of organizations. The participants consisted of
board members, senior executives, internal auditors and IT
assistants from diverse organizations spanning various sectors
in Iraq. Structural equation modeling was used to analyze the
data and examine the impact of internal and external factors on
the perceived benefits of ITIA adoption, the extent of IT audit
adoption and the overall influence of ITIA adoption on the
audit profession in Iraq.
The findings indicate that social factors significantly and
positively influence the perceived advantages of ITIA adoption.
Table 6 Structural model –direct effect
Path
b
STDEV t-stat p-values Hypothesis
Social factor fiPerceived benefits 0.318 0.103 3.105 0.002 Supported
Organizational support fiPerceived benefits 0.019 0.101 0.192 0.848 Not supported
External pressure fiPerceived benefits 0.390 0.062 6.233 0.000 Supported
Complexity of AIS fiPerceived benefits 0.028 0.052 0.547 0.585 Not supported
Professional support fiPerceived benefits 0.016 0.076 0.211 0.833 Not supported
Competency fiPerceived benefits 0.078 0.083 0.939 0.348 Not supported
IT education fiPerceived benefits 0.044 0.079 0.559 0.576 Not supported
Perceived benefits fiAdoption of IT audit 0.670 0.057 11.664 0.000 Supported
Adoption of IT audit fiAcc. profession in Iraq 0.684 0.059 11.683 0.000 Supported
Source: Authors’own creation
Figure 3 Structural equation modeling
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
However, factors such as organizational support, professional
support, competency and IT education were found to have
minimal effects on the perceived benefits of ITIA adoption. It
was discovered that both the anticipated advantages and the
intention to implement ITIA had a favorable and significant
influence on IT audit procedures and the audit profession as a
whole in Iraq. These findings persisted across various analyses,
indicating that the perceived advantages mediate both the
relationship between social factors and the intention to adopt
ITIA as well as the relationship between social factors and the
audit profession and practices in Iraq.
A mediating factor in the relationship between the complexity
of AIS and the level of ITIA adoption, as well as their impact on
the audit profession and practices in Iraq, was also identified as
being the perceived benefits of ITIA adoption. The intention to
adopt ITIA, however, was found to have a negligible mediating
effect on the audit profession in Iraq when compared with other
factors such as organizational support, external pressure,
professional support, competency and IT education.
This study holds significant implications for various
stakeholders. First, the study emphasizes how important it is to
put policies and rules in place that make it easier for Iraq’s audit
profession to adopt IT. The findings can be used by policymakers
to create plans for encouraging IT adoption and to gain
knowledge of the variables affecting auditing professionals’
intentions to use IT. Second, the findings of the study can be
used by accounting and professional bodies to create policies and
training programs that support the growth of IT audit
competencies and skills. They may also make use of the study to
develop policies and requirements for the efficient application of
IT in the auditing industry. Finally, by offering important insights
into the variables that affect the intention to use IT, particularly
in the context of Iraq, this study adds to the body of knowledge
on IT adoption in the audit profession. To understand IT
adoption within the audit profession, the study emphasizes the
significance of taking into account both internal and external
factors as well as IT audit competencies and training. The
research can also be a useful guide for less developed nations
looking to advance the audit profession through IT. It offers a
framework and priceless insights into effective IT adoption in
various contexts, offering advice for related initiatives.
The study’s conclusions and research methodology not only
have implications for the study’s current stakeholders but also lay
a solid foundation for further research in various nations and
regions. Future research can build on this study’sfindings to
explore the factors affecting people’s intentions to use IT in
auditing in various settings. A deeper understanding of the
elements influencing IT adoption in the audit profession may
result from the creation of new theories and models as a result.
Additionally, the study’s conclusions can help improve the
curriculum and training for accounting programs, particularly in
relation to IT audit competencies and skills. The study provides
information on the particular skills needed in the context of IT
adoption in auditing by highlighting the significance of IT
education and competency development in the accounting field.
The study also offers a framework for further research on IT
usage in the audit industry. Researchers can investigate the
factors influencing IT adoption in other nations and regions
using the research model from this study. By contributing to
thegrowthofknowledgeinthisarea,wecanimproveour
comprehension of the potential advantages and difficulties linked
to IT adoption in the audit profession. Last but not least, the
study’s conclusions about the advantages and disadvantages of
integrating IT into the audit profession in Iraq are helpful to
auditors and other professionals. These conclusions can be used
by them to improve their knowledge of the variables influencing
IT adoption and create efficient IT usage strategies for their
workplace. The study emphasizes the value of ongoing
professional development and training, which helps professionals
adapt to the shifting audit industry and make effective use of IT.
By filling a gap in the literature, the current research study
significantly adds to the body of knowledge already known in
the field of IT audit. There has been little research on IT audit
in emerging and less developed countries, while prior studies
have primarily concentrated on IT audit in developed
countries. This study fills the knowledge gap and advances our
Table 7 Structural model –indirect effect
Path BSTDEV t-stat p-values
Social factor fiPerceived benefits fiAdoption of IT audit 0.213 0.069 3.077 0.002
Social factor fiPerceived benefits fiAdoption of IT audit fiAcc. Profession in Iraq 0.146 0.052 2.791 0.005
Organizational support fiPerceived benefits fiAdoption of IT audit 0.013 0.069 0.188 0.851
Organizational support fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.009 0.048 0.186 0.853
External pressure fiPerceived benefits fiAdoption of IT audit 0.261 0.054 4.841 0.000
External pressure fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.179 0.043 4.194 0.000
Complexity of AIS fiPerceived benefits fiAdoption of IT audit 0.019 0.035 0.540 0.589
Complexity of AIS fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.013 0.025 0.532 0.595
Professional support fiPerceived benefits fiAdoption of IT audit 0.011 0.052 0.209 0.835
Professional support fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.007 0.036 0.207 0.836
Competency fiPerceived benefits fiAdoption of IT audit 0.052 0.056 0.931 0.352
Competency fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.036 0.039 0.913 0.362
IT education fiPerceived benefits fiAdoption of IT audit 0.030 0.054 0.551 0.582
IT education fiPerceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.020 0.038 0.539 0.590
Perceived benefits fiAdoption of IT audit fiAcc. profession in Iraq 0.459 0.069 6.677 0.000
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
understanding of ITIA adoption by examining the elements
related to the incorporation of technology in the audit process.
The study’sfindings improved our understanding of the key
factors influencing ITIA adoption by shedding light on the
determinants that affect the intention to adopt and use ITIA.
By creating a thorough model and empirically testing it with a
diverse group of experts from different roles in Iraqi companies,
such as board members, corporate managers, external and
internal auditors and accountants, the study also goes beyond
simple theoretical exploration. By taking non-Western contexts
into account, this study significantly broadens our understanding
of ITIA adoption. The theoretical framework created in this
study acts as a fundamental extension of the body of literature
and offers insights into the elements influencing ITIA adoption
and use, particularly in non-Western contexts. This study
provides a more thorough understanding of the elements
influencing ITIA adoption in various contexts by moving beyond
Western-centric viewpoints.
Overall, this study contributes to a more comprehensive and
universally applicable understanding of IT audit practices by
offering new research directions and insights into the adoption
and application of ITIA in non-Western settings. It enhances
our knowledge of ITIA adoption beyond the limitations of
previous studies and provides valuable information for both
academia and practitioners in the field of IT audit.
7. Limitations and further research
Despite the fact that this study has offered insightful information,
there are a number of issues that must be acknowledged. First,
only respondents who held particular positions within Iraqi
organizations were included in the sample. Second, the sample
was limited to one nation. As a result, the findings’generalizability
might be constrained. Second, because all data were gathered
through self-report surveys, respondents may have displayed
biases in their responses, such as the social desirability bias or a
propensity to exaggerate the connections between variables. The
study’s use of self-reported data introduces the possibility of biases
and inaccuracies. To supplement self-reported data, future
research may use additional data collection techniques, such as
observation or objective measures of ITIA adoption. Additionally,
the study’sscopewasconstrainedtoaparticularsetofelements
influencing ITIA adoption, omitting elements such as cultural
values, the legal and regulatory landscape and the current IT
infrastructure. Third, because the study did not take into account
potential differences in ITIA adoption across industries or sectors,
the results may not be as generalizable as they could be.
Furthermore, the study’s cross-sectional design limits the
development of causal connections and the inference of temporal
associations among variables. Future research can expand and
replicate this study in various contexts or nations to validate the
generalizability of the findings to address these limitations. To
establish causal relationships and infer temporal dynamics among
variables, longitudinal or experimental designs can also be used.
The factors affecting ITIA adoption can be better understood
using qualitative research techniques such as focus groups and
interviews. Future studies can also explore other factors such as
perceived risk, trust in technology and compatibility with existing
processes that may contribute to ITIA adoption. Investigating the
impact of ITIA adoption on audit quality and related outcomes,
such as audit efficiency or the nature of audit evidence, is another
avenue for future research.
One limitation of our study is the limited exploration of
cultural factors’influence on IT audit adoption. While cultural
dimensions are likely to play a significant role in technology
adoption, incorporating them into our research posed challenges
because of measurement complexities and their interpretation
within the context of IT audit adoption. Future research should
strive to address this limitation by conducting comprehensive
investigations into specific cultural factors and their impact on
IT audit adoption, particularly in developing countries. Finally,
the study’s sample was restricted to board members, senior
executives, internal and external auditors and IT assistants.
Future research could expand the sample to include regulators
and other stakeholders involved in the audit process to gain a
more comprehensive understanding of ITIA adoption.
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Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
Appendix
Table A1 Survey questionnaire items
Variable Acronym Evidence from prior studies Items
Social factor SOC1 Kim et al. (2009) I use the audit technology because of the proportion of
coworkers who use that technology
SOC2 People in my organization who use audit technology have more
prestige than those who do not
SOC3 People in my organization who use the audit technology have a
high profile
SOC4 Having the audit technology is a status symbol in my
organization
Organizational factor ORGSUP1 Kim et al. (2009) Specialized instruction and education concerning audit
technology is available to me
ORGSUP2 Management is aware of the benefits that can be achieved with
the use of audit technology
ORGSUP3 Management always supports and encourages the use of audit
technology for job-related work
External pressure EXT1 Razi and Madani (2013) Decision to adopt audit software is influenced by government
regulation
EXT2 Decision to adopt audit software is influenced by consulting firms
EXT3 Decision to adopt audit software is influenced by competitors
Complexity of AIS AISC1 Ahmi and Kent (2013)
Siew et al. (2020)
We have/audit complex business environments
AISC2 We use/aduit highly computerized financial reporting systems
AISC3 The accounting and managemnt systems that I use/audit are
complex
AISC4 I use (Audit) ERP systems
Perceived level of
professional bodies support
PSUP1 Zhu and Kraemer (2005)
Siew et al. (2020)
Professional accounting bodies support IT audit usage
PSUP2 Auditing standards that are set up by professional bodies support
IT audit usage
PSUP3 Professional accounting bodies highly recommend IT audit usage
PSUP4 Professional accounting bodies provide incentives to implement
IT audit
Perceived benefits of IT
audit
BNS1 Razi and Madani (2013) Siew et al.
(2020)
Using IT audit software would enhance audit effectiveness
BNS2 Using IT audit software would enhance audit efficiency
BNS3 Our firm has a great deal of opportunity to try various CAATTs
IT audit competency COM1 Siew et al. (2020) In my organization, employees are IT literate
COM2 In my organization, employees’understanding of IT audit is very
good
COM3 My organization has at least one employee who is an IT audit
expert
COM4 In my organization, our employees know how to operate IT audit
software
IT education and training EDU1 Kim et al. (2009) Iraqi universities and other educational institutions are updating
their curriculums up-to-date with latest audit technologies
EDU2 There are always regular or annual periodical professional
courses provided by Iraqi universities and other educational
institutions regarding audit technologies
EDU3 Iraqi universities and other educational institutions are regularly
hosting some international and national events such as
conferences, workshops and seminars to discuss the issues of
audit technologies and the future aspects of audit profession in
Iraq
EDU4 Iraqi Organization of Certified Public Accountants organizes
regularly some courses to improve the level of technological
auditing education in Iraq
(continued)
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
Corresponding author
Faozi A. Almaqtari can be contacted at: fouzi_gazim2005@
yahoo.com
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Table A1
Variable Acronym Evidence from prior studies Items
Adoption of IT audit ADOP1 Razi and Madani (2013) I intend to adopt audit software
ADOP2 I intend to learn more about audit software
ADOP3 I intend to consider adopting audit software
Audit profession and
practice in Iraq
PROF1 Ahmi and Kent (2013),Zhu and
Kraemer (2005),Siew et al. (2020),
Razi and Madani (2013)
The precived level of audit profession will be higher with IT audit
PROF2 IT audit has become necessary for audit profession in Iraq
PROF3 IT audit should have become a part of audit practices in Iraq long
time ago
PROF4 The use of auditing technology will improve the outputs audited
accounting and internal control reports
PROF5 The use of auditing technology increases the confidence of
investors and owners in accounting, financial control and
auditing systems
PROF6 The auditing profession in Iraq needs more effort in the technical
and training aspect
PROF7 The auditing profession in Iraq needs many legislations that
accommodate flour technology and software
PROF8 The auditing profession in Iraq has undergone many updates in
the methods of practicing the profession to accommodate
auditing technology and software
Source: Authors’own creation
Intention to use information technology
Karrar Khalaf Jabbar Allami et al.
Information Discovery and Delivery
