The Adoption Factors and Effects of Digital Technologies on Auditors' Performance in Sub-Saharan Africa

Abstract

This paper examines the factors driving the adoption of digital technologies and their impact on auditors’ performance. It empirically validates a research model grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Action and Transformation Control (TACT). The study involved 120 auditors (seniors, managers, and senior managers) from audit firms within the OHADA region and employed Partial Least Squares Structural Equation Modeling (PLS-SEM).

The findings reveal that expected performance, expected effort, and facilitating conditions are key determinants of digital technology adoption among auditors. Moreover, the adoption of these technologies significantly enhances auditors’ performance, particularly in fostering innovative performance. These results provide a novel contribution to audit literature by being the first to integrate UTAUT and TACT in this context, offering insights into adoption factors and performance dimensions.