Hsu-Che Wu

  • Citations Per Year
Learn More
Internal control systems and auditing obligations have changed and transformed dramatically due to recent trends. Computer-assisted audit techniques and ERP computer auditing systems are being designed to address growing demands in auditing. These assist auditors in performing their auditing work where information technology is in place. However, they(More)
This study adopts the viewpoint of the Unified Theory of Acceptance and Use of Technology (UTAUT) model to examine the change agents' behavioral intentions in the implementation of an activity based costing/ management (ABC/M) system. ABC/M is an important management system that emphasizes the allocation of overhead costs on the basis of cost drivers, in(More)
  • 1