英文摘要 |
With Productivity 4.0, corporations are encountering challenges in modifying their operating models. Furthermore, the Sarbanes-Oxley Act and the implementation of antitrust laws in various nations have generated pressures concerning corporate governance and compliance. Continuous auditing technology has been developed in response. Although this technology has emerged as a topic of discussion worldwide, researchers have yet to conduct in-depth investigations on the implementation of continuous auditing. This study employed the diffusion of innovation theory proposed by Rogers (2003) as a foundation and applied it to continuous auditing. The purpose was to explore the key factors that influence the implementation of continuous auditing through discriminant analysis methods. The results indicated that corporations focus on relative advantage, compatibility, observability, information intensity, demand of compliance, CEO support, and CEO innovativeness. Consequently, suppliers of continuous auditing should consider these factors for enhancing this technology to fulfill user demands. |