Technology and Audit Quality: Moderating Role of Auditor Experience
DOI:
https://doi.org/10.47941/jacc.2883Keywords:
Audit Quality, Technology Adoption, Auditor Experience, Audit Innovation, Digital AuditingAbstract
Purpose: This study investigates the influence of technology on audit quality, emphasising the moderating role of auditors’ experience in this relationship.
Methodology: A quantitative cross-sectional survey design was employed, using purposive and convenience sampling to select 385 auditors. Data were collected through an online questionnaire and analysed using descriptive and moderation regression analysis.
Findings: The results substantiate both hypotheses. Technology has a significant positive effect on Audit Quality (β = 2.875, t = 45.670, p < .001). The effect of Technology becomes statistically insignificant (β = -0.095, t = -0.710, p > .05) once Auditor Experience is included in the model. Auditor Experience is a significant predictor of audit quality (β = 0.795, t = 12.845, p < .001), with the model explaining 39.5% of the variance (R² = 0.395). The interaction between Technology and Auditor Experience has a significant moderating effect (β = 0.089, t = 3.278, p < .001). This confirms that the relationship between Technology and Audit Quality is stronger when the auditor has more experience.
Unique Contribution to Theory, Practice and Policy: The study’s cross-sectional design and reliance on self-reported data may limit the ability to establish causal relationships or capture complex behavioural dynamics. Nevertheless, the findings contribute to TAM by highlighting the contingent nature of perceived usefulness and the pivotal role of user experience in achieving the full advantages of technology in auditing. The findings indicate the need for audit firms and regulatory bodies to invest in digital tools alongside targeted capacity-building initiatives. Equipping auditors with the requisite digital competencies through structured training and ongoing support can significantly enhance the effective adoption and impact of technology in audit practice.
Downloads
References
Ababneh, D. S., & Alrabei, A. M. (2021). The moderating effect of information technology on the relationship between audit quality and the quality of accounting information: Jordanian auditors perception. Journal of Theoretical and Applied Information Technology, 31(14). Available at: www.jatit.org (Accessed: 16 May 2025).
Abdelwahed, A. S., Abu-Musa, A. A., Badawy, H. A., & Moubarak, H. (2025). Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country. Future Business Journal, 11(1), 1–18. Available at: https://doi.org/10.1186/S43093-024-00420-7.
Abdulai, M. G., & Issahaku, H. (2024). The effect of financial development and legal institutions on financial inclusion in Sub-Saharan Africa. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100-255. Available at: https://doi.org/10.1016/J.JOITMC.2024.100255.
Afifa, M. A., Marei, Y., Saleh, I., & Othman, O., H. . (2022). Big data analytics and audit quality: evidence from Canada. Stud Comput Intell, 10(10), 269–283. Available at: https://doi.org/10.1007/978-3-031-05258-3_22.
Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). Corporate Governance and Organizational Behavior Review, 6(1), 64–78. https://doi.org/10.22495/cgobrv6i1p5
Alghadban, M. S. K., & Azam, S. M. F. (2023). The mediation role of banks’ performance for the impact of internal audit quality and financial expertise on financial reporting quality in libyan banking industry. International Journal on Management Education and Emerging Technology (IJMEET), 1(3).
Anjani, P. (2023). Enhancing transparency and trust through effective financial statement audits. Advances in Managerial Auditing Research, 1(3), 103–113. Available at: https://doi.org/10.60079/AMAR.V1I3.228.
Antwi-Adjei, A., Yusheng, K., & Asubonteng, S. (2019). Disclosure, accountability and performance: The case of ghanaian banking industry. International Journal of Management, Accounting and Economics, 6(12), 844–861. Available at: www.ijmae.com (Accessed: 13 July 2024).
Blankson, N., Amewu, G., & Bugri, E. (2020). The banking crisis in Ghana: Causes and remedial measures. african-review.com [Preprint]. Available at: https://www.african-review.com/journal/online-first/AREF%20article%20Blankson%20et%20al%20final.pdf.
Cahyono et al. (2020)
Cahyono, S., Gregório, B., & Lourenço, S. M. (2020). Personality characteristics, preferences for rewards and the propensity to choose an auditing job. Journal of Accounting & Organizational Change.
Carpenter, R., & McGregor, D. (2020). The implications, applications, and benefits of emerging technologies in audit in Conference proceedings of the Centre for Business & Economic Research, ICGEEE-2020. The Business and Management Review. Available at: www.cberuk.com.
Daoud, L. (2025). The impact of audit quality and technology accounting usage on auditor effectiveness: The moderating role of educational attainment. Accounting Research in Business Management and Sustainability, April 2025.
Darmawan, A. (2023). Audit quality and its impact on financial reporting transparency. Golden Ratio of Auditing Research, 3(1), 32–45. Available at: https://doi.org/10.52970/GRAR. V3I1.375.
Dwamena, K. O., & Yusoff, M. E. (2022). Banking crisis in ghana: Major causes. International Journal of Academic Research in Accounting, Finance and Management Sciences, 12(3). Available at: https://doi.org/10.6007/ijarafms/v12-i3/14833.
Ebirim, G. U. et al. (2024). Innovations in accounting and auditing: A comprehensive review of current trends and their impact on U.S. businesses’, International Journal of Science and Research Archive, 11(1), 965–974. Available at: https://doi.org/10.30574/ijsra.2024. 11.1.0134.
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The impact of audit technology on audit task outcomes: Evidence for technology-based audit techniques. Contemporary Accounting Research, 40(2), 981–1012. Available at: https://doi.org/10.1111/1911-3846.12847.
Feliciano, C. & Quick, R. (2022) innovative information technology in auditing: Auditors’ perceptions of future importance and current auditor expertise. Accounting in Europe, 19(2), 311–331. Available at: https://doi.org/10.1080/17449480.2022.2046283.
Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: A guide for non-statisticians. International Journal of Endocrinology and Metabolism, 10(2), 486. Available at: https://doi.org/10.5812/IJEM.3505.
Griggs, A. K., Smith, A. C., Berzofsky, M. E., Lindquist, C., Krebs, C., & Shook-Sa, B. (2021). Examining the impact of a survey’s email timing on response latency, mobile response rates, and breakoff rates. Field Methods, 33(3), 253–267. Available at: https://doi.org/10.1177/1525822X21999160.
Hale, K., & Truelson, J. M. (2023). The effect of an audit firm’s ethics scandal on client acquisition practices. Current Issues in Auditing, 17(2), P26–P34. Available at: https://doi.org/10.2308/CIIA-2022-033/89138/I1936-1270-17-2-1.PDF.
Handoko, B. L., Lindawati, A. S. L., Sarjono, H., & Mustapha, M. (2023). Innovation diffusion and technology acceptance model in predicting auditor acceptance of metaverse technology. Journal of System and Management Sciences, 13(5), 443-456.
Hashem, R. E. E. D. R., Mubarak, A.-R. I., & Abu-Musa, A. A. E.-S. (2023). The impact of blockchain technology on audit process quality: An empirical study on the banking sector. International Journal of Auditing and Accounting Studies, 5(1), 87–118. Available at: https://doi.org/10.47509/IJAAS.2023.v05i01.04.
Holmes, A. G. D. (2023). The design and use of questionnaires in educational research: A new (student) researcher guide. Innovare Journal of Education, 1–5. Available at: https://doi.org/10.22159/ijoe.2023v11i3.47599.
Hubais, A. S. A., Kadir, M. R. A., Bilal, Z. O., & Alam, M. N. (2023). The Impact of Auditor Integrity to Audit Quality: an Exploratory Studies from the Middle East. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(1), 10.
Irman, M., Suhendra, E. A., & Diana, H. (2021). Work experience, professionalism, independence and the application of information technology on auditor performance in order to increasing audit quality at the financial audit agency of the republic of indonesia representative of the riau province. Journal of Applied Business and Technology, 2(3), 206–222. Available at: https://doi.org/10.35145/JABT.V2I3.78.
Kokina, J. et al. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56, 100734. Available at: https://doi.org/10.1016/J.ACCINF.2025.100734.
Liew, A., Boxall, P., & Setiawan, D. (2022). The transformation to data analytics in Big-Four financial audit: what, why and how? Pacific Accounting Review, 34(4), 569–584. Available at: https://doi.org/10.1108/PAR-06-2021-0105.
Maryani, N., Natita, R. K., & Zaputra, A. R. R. (2023). The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality. International Journal of Quantitative Research and Modeling, 4(4), 276-285.
Mesioye, O., & Bakare, I. A. (2024). Evaluating financial reporting quality: Metrics, challenges, and impact on decision-making. International Journal of Research Publication and Reviews, 5(10), pp. 1144–1156. Available at: https://doi.org/10.55248/gengpi.5.1024.2735.
Mohajan, H. K. (2020). Quantitative research: A successful investigation in natural and social sciences’, Journal of Economic Development, Environment and People, 9(4), 50–79.
Mohammed, J. K., & Hassan, M. A. (2022). Effects moderating role of information technology in the audit profession. International Journal of Research in Social Sciences & Humanities, 12, 457–478. Available at: https://doi.org/10.37648/ijrssh.v12i04.025.
Mohd Noor, N. F., Mohd Sanusi, Z., Johari, R. J., Saad Al-Dhubaibi, A. A., Hudayati, A., & Abdul Razak, N. (2022). An examination of the utilization of audit technology in influencing audit job performance. Asian-Pacific Management Accounting Journal, 17(1), 283-309.
Noble, G. (2023) Audit scandals rendering profession ‘unattractive’ to newcomers, Accountancy Age. Available at: https://www.accountancyage.com/resources/turn-.
Noordin, N.A., Hussainey, K. and Hayek, A.F. (2022) ‘The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE’, Journal of Risk and Financial Management, 15(8), 339. Available at: https://doi.org/10.3390/JRFM15080339.
O’Donnell, J.B. (2024) ‘Auditing Transformation: A Model of Artificial Intelligence Adoption’, Journal of Applied Business and Economics, 26(6), 101. Available at: https://doi.org/10.33423/JABE.V26I6.7390.
Ofori-Sasu, D., Agbloyor, E. K., Kuttu, S., & Abor, J. Y. (2022). Regulations and banking crisis: lessons from the African context. Journal of Financial Regulation and Compliance, 30(5), 618-645.
Otia, J.E. and Bracci, E. (2022). Digital transformation and the public sector auditing: The SAI’s perspective. Financial Accountability & Management, 38(2), 252–280. Available at: https://doi.org/10.1111/FAAM.12317.
Roopa, S., & Rani, M. (2012). Questionnaire designing for a survey. The Journal of Indian Orthodontic Society, 46, 273–277. Available at: https://doi.org/10.5005/jp-journals-10021-1104.
Santoso, B. (2021). The impact of information technology on the audit process: Auditors’ perspectives. Golden Ratio of Auditing Research, 1(1), 1–23. Available at: https://doi.org/10.52970/GRAR.V1I1.362.
Seethamraju, R., & Hecimovic, A. (2023). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, 48(4), 780–800. Available at: https://doi.org/10.1177/03128962221108440;WGROUP:STRING:PUBLICATION.
Shazly, M. A., AbdElAlim, K., & Zakaria, H. (2025). The impact of artificial intelligence on audit quality. Technological Horizons, 1–10. Available at: https://doi.org/10.1108/978-1-83608-756-420251001.
Silitonga, H. T., & Hastuti, T. D. (2022). The effect of information technology utilization, professional skepticism and auditor competence on remote audit quality with auditor ethics as a moderating variable. International Journal of Management Studies and Social Science Research [Preprint]. Available at: https://doi.org/10.56293/IJMSSSR.2022.4525.
Tsao, G. (2021). What are the factors that influence the adoption of data what are the factors that influence the adoption of data analytics and artificial intelligence in auditing? Analytics and Artificial Intelligence in Auditing, Available at: http://library.ucf.edu (Accessed: 19 May 2025).
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Willie, M. M. (2024). Population and target population in research methodology. Golden Ratio of Social Science and Education, 4(1), 75–79. Available at: https://doi.org/10.52970/grsse.v4i1.405.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Kwaku Ohemeng Tinyase, Evans O. N. D. Ocansey, PhD, Felix Oppong Asamoah, PhD

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution (CC-BY) 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.