Abstract:
The study examined the factors influencing audit quality, the role of audit
automation adoption, corporate culture and technological training among audit
firms in Ghana. The study employed a positivist paradigm, a quantitative
research approach and an explanatory research design. Using simple random
sampling, data was obtained from 190 audit firms in good standing with the
Institute of Chartered Accountants, Ghana (ICAG). Partial least square
structural equation modelling (PLS-SEM) was used to analyse the data by
employing the concept of higher-order constructs. The study revealed that
corporate culture weakened the effect of technological factors on audit quality.
Furthermore, technological training strengthened the effect of individual
factors and technological factors on audit automation adoption but weakened
the effect of environmental factors on audit automation adoption. The study
recommends that by addressing cultural barriers and promoting a harmonious
integration of technology and audit quality goals, audit firms can create an
environment where technology becomes an enabler rather than an obstacle.
The study further recommends that training programmes should be designed
and tailored to address specific individual and technological factors that
enhance successful audit automation adoption. The study contributes
significantly to the auditing literature. It extends prior research on the factors
influencing audit quality and the roles of audit automation adoption, corporate
culture and technological training. The study is one of the first studies to
investigate the predictors of audit automation adoption and audit quality
within external audits using the TOE and UTAUT frameworks which few
studies have attempted to explore.
