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Examining determinants of auditors' intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka.

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Title: Examining determinants of auditors' intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka.
Authors: JS, Kumari1 (AUTHOR) skjayasena@mgt.rjt.ac.lk, Senani, K.G.P.1 (AUTHOR) senani@mgt.rjt.ac.lk, Ajward, Roshan2 (AUTHOR) ajward@sjp.ac.lk
Source: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2026, Vol. 24 Issue 4, p2174-2193. 20p.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 195341222
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
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  Data: Examining determinants of auditors' intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Financial+Reporting+%26+Accounting+%28Emerald+Group+Publishing+Limited%29%22">Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited)</searchLink>. 2026, Vol. 24 Issue 4, p2174-2193. 20p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=195341222
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1108/JFRA-08-2023-0474
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 20
        StartPage: 2174
    Titles:
      – TitleFull: Examining determinants of auditors' intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka.
        Type: main
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            NameFull: JS, Kumari
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            NameFull: Senani, K.G.P.
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            NameFull: Ajward, Roshan
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            – D: 01
              M: 07
              Text: 2026
              Type: published
              Y: 2026
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              Value: 24
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              Value: 4
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            – TitleFull: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited)
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