Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study

Future Business Journal

Table 8 Hypotheses testing with all valid items

Hypotheses	Relationship	C.R (t-value)	P	Standardized structural coefficients (β)	Status
H1	TRU → SAT	3.058	0.002**	0.27**	Significant
H2	TRU → BI	2.855	0.004**	0.29*	Significant
H3	SI → BI	1.960	0.049*	0.21*	Significant
H4	EE → BI	1.055	0.291	0.12	Insignificant
H5	EE → SAT	2.490	0.013*	0.23*	Significant
H6	PE → SAT	−.511	0.603	−0.04	Insignificant
H7	PE → BI	2.215	0.027*	0.24*	Significant
H8	OI → BI	2.169	0.030*	0.19*	Significant
H9	OI → USE	−0.366	0.714	−0.03	Insignificant
H10	FC → USE	3.719	0.001***	0.28***	Significant
H11	SAT → BI	2.949	0.003**	0.26**	Significant
H12	BI → USE	3.689	0.001***	0.34***	Significant

Significance threshold values: † p < 0.100, * p < 0.050, ** p < 0.010, *** p < 0.001