External Auditors’ Effort Expectancy for CAATs Usages: A Study of the Effect of Gender

Abstract

Effort expectancy is one of the three Unified Theory of Acceptance and Use of Technology (UTAUT) determinants that are moderated by gender. It predicts the use of computerassisted audit techniques (CAATs) by external auditors. However, when gender is introduced as a moderator, the prediction may be different. Therefore, a study of external auditors’ effort expectancy for CAATs usage without considering the moderating effect of gender does not give an informed comprehensive view. Hence, the objective of this study was to examine the effect of gender on external auditors’ effort expectancy for CAATs usage. A set of questionnaire framed in Likert scale-style was used to collect primary data. A response of over 67% was recorded from the questionnaire that were distributed. Cronbach’s alpha and Kaiser Meyer Olkin were used to confirm the reliability and validity of the research instrument. Using Kruskal-Wallis H-Test, the research hypothesis was tested at 5% level of significance. The study found that gender has a positive significant effect on external auditors’ effort expectancy for CAATs usage. Thus, the research implication indicated that except the effect of gender on external auditors’ effort expectancy for CAATs usage is taken into consideration in predicting external auditors’ CAATs usage, the use of CAATs would be adversely affected. Based on the research findings, it was concluded that the effect of gender on male external auditors’ effort expectancy for CAATs usage is stronger than that of female external auditors. The study recommended that gender should be taken into consideration when determining external auditors’ effort expectancy. As a contribution to knowledge, the study demonstrated that male external auditors’ effort expectancy for CAATs usage is stronger than that of female external auditors.