​

This study examines the readiness of Jordanian-listed firms toward the application of Computer Assisted Audit Tools and Techniques (CAATTs) during the post-Covid-19 epidemic period. In particular, this study investigates the auditee perspective regarding the factors impacting the adoption of CAATTs based on the Organizational Readiness for Change (ORC) and the Technology Readiness Index (TRI) models. A cross-sectional survey was developed and distributed to 138 employees working in the accounting departments of Jordanian-listed firms. Partial least square structural equation modeling (PLS-SEM) was employed as the statistical analysis method to examine the study hypotheses. The results show a significant direct relationship of motivation for change, staff attributes, institutional resources, organizational climate and discomfort on readiness for change. Moreover, the results reveal that perceived fear of …
​​

​