Respondents completed the modified UTAUT questions as part of a broad field-based instrument examining audit technology and procedure usage. Given that Venkatesh et al. (2003) found that self-efficacy and anxiety do not impact technology acceptance,we elected to exclude questions regarding self-efficacy and anxiety from our field-based instrument due to parsimony concerns. We measure the impact of IT at the individual level (see Fischer, 1996). An advantage of this approach is that we can assess the IT auditors actually use, instead of inferring this from firm policy data