Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

This research investigates the impact of modern technological methods of knowledge management (KM) and total quality management (TQM) on the performance of faculty members in educational colleges in Jordan. Drawing on a survey conducted with 306 faculty members, the study examines the influence of technology on teaching methodologies and academic quality within the Jordanian higher education context. The study utilizes the Technology Acceptance Model (TAM) to back up the modern technological methods of knowledge management (KM) and total quality management (TQM) models. The findings reveal a generally positive perception among respondents regarding the beneficial effects of modern technological tools on teaching effectiveness, collaboration, and innovation. Additionally, technology-enhanced TQM practices were found to contribute to improvements in curriculum design, student engagement, and administrative processes. Regression and correlation analyses support significant relationships between technology-enabled KM and TQM practices and faculty performance, highlighting the transformative role of technology in shaping the future of higher education in Jordan. Recommendations are provided for educational institutions to enhance the integration of technology and foster a culture of innovation and continuous improvement among faculty members.