Social influence may be defined as ‘the degree towhich an individual perceives that important others believe he or she should use the new
tool’ (Venkatesh et al., 2003, 27). In an audit context, we expect that
the greater the degree to which auditors perceive that their direct managers support CAAT usage, the more likely auditors are to adopt CAATs. Loraas and Wolfe (2006) find that support from peers and encouragement from supervisors positively influences behavioral intention. Thus, we predict that social influence will positively influence CAAT usage