四大会计师事务所采用技术的意向

The British Accounting Review Pub Date : 2025-06-23 DOI:10.1016/j.bar.2025.101692

Wissem Ajili Ben Youssef, Najla Bouebdallah, Meriem EL Bouhali

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引用次数: 0

摘要

本研究旨在确定四大会计师事务所中影响审计师使用区块链的因素。本研究将技术接受模型（TAM）与创新扩散理论（IDT）相结合，提出了一个扩展的技术接受模型。采用定量方法，利用问卷调查收集来自四大会计师事务所130名审计师的数据。采用偏最小二乘结构方程模型（PLS-SEM）对数据进行分析。

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Blockchain technology adoption intention among the Big Four audit firms

This study aims to identify factors affecting auditors’ intention to use blockchain among the Big Four firms. The research proposes an extended technology acceptance model by integrating the technology acceptance model (TAM) with innovation diffusion theory (IDT). A quantitative approach was employed, utilizing questionnaires to collect data from 130 auditors working at the Big Four. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

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The British Accounting Review

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