Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)

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Information Technology Continuance in the External Audit Profession: Evidence from Vietnam

Authors
Hung Nguyen Xuan1, Yen Nguyen Thi Hoang1, 2, *
1University of Economics Ho Chi Minh City, Ho Chi Minh City, Vietnam
2Thu Dau Mot University, Thu Dau Mot, Binh Duong, Vietnam
*Corresponding author. Email: hoangyennt@tdmu.edu.vn
Corresponding Author
Yen Nguyen Thi Hoang
Available Online 23 May 2023.
DOI
10.2991/978-94-6463-150-0_20How to use a DOI?
Keywords
information technology; continuance; auditor; TAM; disconfirmation; satisfaction
Abstract

This study presents a research model that combines rational action, represented by perceived usefulness, subjective norm, continuance intention and empirical response to shape external auditor’s continuance behavior using a particular technology. By collecting primary data through surveys on continuance behavior using information technology at independent auditing firms, we have demonstrated that this relationship is cross-functional, complementary and interdependent. Hence, this article implies that future studies need to examine the difference when approaching the theory of behavior using information technology in the first and subsequent time on many aspects, including: objective and subjective reasons of the individual and facilitating conditions of the organization.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
23 May 2023
ISBN
978-94-6463-150-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-150-0_20How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hung Nguyen Xuan
AU  - Yen Nguyen Thi Hoang
PY  - 2023
DA  - 2023/05/23
TI  - Information Technology Continuance in the External Audit Profession: Evidence from Vietnam
BT  - Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
PB  - Atlantis Press
SP  - 289
EP  - 303
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-150-0_20
DO  - 10.2991/978-94-6463-150-0_20
ID  - NguyenXuan2023
ER  -