An empirical study on the antecedents and perceived outcomes of computer-assisted audit tools and techniques (CAATTs) usage in Sudan

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Abstract

Empirical research related to computer-assisted audit tools and techniques (CAATTs) has been limited as the developing information technology (IT) audit environment in Sudan expands. To address this limitation, this study examines the relationship between user-based drivers of CAATTs usage and perceived CAATTs usage outcomes in Sudanese auditing firms. By testing a conceptual framework with survey data collected from 234 auditors, we find that six of ten hypothesized variables are statistically significant and relate to CAATTs usage; notably, however, perceived ease of use, client pressure, industry pressure, and user trust were not. Furthermore, CAATTs usage was associated with higher levels of three of the four CAATTs outcomes: audit services, task effectiveness, and auditor performance. We conclude that our study provides a starting point for understanding CAATTs enabling and CAATTs benefiting factors in developing environments, but provides evidence that further investigation is warranted to encourage wider CAATTs usage and therefore enhance overall audit efficacy.

Keywords: CAATTs Usage, Technology Adoption, Drivers, Perceived Outcomes, Developing Country

Authors’ individual contribution: Conceptualization — D.O. and I.M.; Methodology — D.O., I.M., and F.H.; Formal Analysis — F.H., A.A.L., and A.N.A.O.; Investigation — D.O. and I.M.; Writing — Original Draft — D.O. and I.M.; Writing — Review & Editing — D.O., I.M., F.H., A.A.L., and A.N.A.O.; Supervision — D.O., I.M., and A.A.L.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M40, M41, M48

Received: 31.10.2025
Revised: 04.12.2025; 07.01.2026
Accepted: 14.01.2026
Published online: 16.01.2026

How to cite this paper: Osman, D., Magboul, I., Herzallah, F., Lasyoud, A. A., & Osman, A. N. A. (2026). An empirical study on the antecedents and perceived outcomes of computer-assisted audit tools and techniques (CAATTs) usage in Sudan. Corporate Ownership & Control, 23(1), 17–28. https://doi.org/10.22495/cocv23i1art2