Earticle

초록

영어

As the dependence on information systems in enterprises has grown dramatically, the importance of implementing information systems in audit has been increased as well. However, there is a lact of about utilization of information system for audit process. Thus, this study is to investigate the factors that effect auditor’s adopting Data Analytics to audit work. Through literature research and focus group interview, we added two factors that affect the behavioral intention to UTAUT model. We have selected performance expectancy, effort expectancy, social influence, facilitating conditions, anxiety, task fit, behavioral intention as variables and verified hypotheses based on survey questionnaires from auditors. As a result, it was found that performance expectations, social influence, task fit influenced the behavior intention. In Addition, we analyzed adding two variables, IT-related work experience and type of auditor as moderate variable. This study has an implication for companies to motivate implementation as well as activation of Data Analytics technique.

목차

Abstract
 1. 서론
 2. 이론적 배경
  2.1 Data Analytics 기법에 관한 이론적 고찰
  2.2 정보시스템을 활용한 감사에 관한 이론적 고찰
  2.3 기술수용에 관한 이론적 고찰
 3. 연구 모형 및 가설
  3.1 연구 변수의 선정
  3.2 연구 모형
  3.3 연구 가설수립
 4. 실증 연구
  4.1 표본의 선정 및 조사 방법
  4.2 측정 항목의 타당성과 신뢰도 검증
  4.3 연구 가설의 검증
 5. 결론
  5.1 연구 결과 요약 및 시사점
  5.2 연구의 한계 및 향후 연구
 참고문헌

키워드

저자

• 정관훈 [ Gwan Hoon Jung | 연세대학교 정보미디어전략(ITMS) 석사 ]
• 이정훈 [ Jung Hoon Lee | 연세대학교 정보대학원 교수 ] 교신저자
• 김다솜 [ Da Som Kim | 연세대학교 정보대학원 석사과정 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  JITAM [Journal of Information Technology Applications and Management]

• 간기

  격월간

• pISSN

  1598-6284

• eISSN

  2508-1209

• 수록기간

  1999~2026

• 십진분류

  KDC 005 DDC 005