Advanced Search
MyIDEAS: Login to save this article or follow this journal

Internet Technologies Usage by Audit Firms in Malaysia

Contents:

Author Info

  • Phua Lian Kee

    ()
    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Siti Nabiha Abd. Khalid

    (Graduate School of Business, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Chee Hong Kok

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Adeline Lau

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Cheng Chai Yu

    (Tunku Abdul Rahman College, Penang Branch Campus, 11200 Pulau Pinang)

Registered author(s):

    Abstract

    This study provides insights into audit firms’ perceptions of facilitators and inhibitors of the usage of Internet technologies. Data were gathered from 14 in-depth semi-structured interviews conducted with audit partners/managers of audit firms located in northern Malaysia. Cross-case analysis shows that perceived Internet benefits, the need for online communication, lack of time in accessing and exploring Internet applications, and lack of internal information technology (IT) expertise are closely related to entry-level Internettechnologies usage among small and medium-sized practices (SMPs) in Malaysia. This study highlights the importance of perceived benefits in influencing internet usage and suggests both limited-users and non-users to familiarise themselves with Internet applications. Findings indicate that lack of time and internal IT expertise are among the key inhibitors to the usage of these technologies. Top management should provide the necessary incentives to promote Internet usage. This study contributes to the advancement of knowledge in IT adoption and addresses the issue of low IT usage among SMPs in Malaysia.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://web.usm.my/journal/aamjaf/vol%209-1-2013/Art%203%20%2847-66%29.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Penerbit Universiti Sains Malaysia in its journal Asian Academy of Management Journal of Accounting and Finance.

    Volume (Year): 9 (2013)
    Issue (Month): 1 ()
    Pages: 47-66

    as in new window
    Handle: RePEc:usm:journl:aamjaf00901_47-66

    Contact details of provider:
    Web page: http://web.usm.my/aamj/
    More information through EDIRC

    Related research

    Keywords: entry-level Internet technologies; small and medium-sized practices; audit; Malaysia; IT usage;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Walczuch, Rita & Van Braven, Gert & Lundgren, Henriette, 2000. "Internet adoption barriers for small firms in The Netherlands," European Management Journal, Elsevier, Elsevier, vol. 18(5), pages 561-572, October.
    2. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    3. Takiah Mohd Iskandar & Zuraidah Mohd Sanusi, 2011. "Assessing the Effects of Self-Efficacy and Task Complexity on Internal Contral Audit Judgement," Asian Academy of Management Journal of Accounting and Finance, Penerbit Universiti Sains Malaysia, Penerbit Universiti Sains Malaysia, vol. 7(1), pages 29-52.
    4. Ruby Roy Dholakia & Nir Kshetri, 2004. "Factors Impacting the Adoption of the Internet among SMEs," Small Business Economics, Springer, Springer, vol. 23(4), pages 311-322, November.
    5. Mohamad Naimi Mohamad-Nor & naimi@uum.edu.my & Rohami Shafie & Wan Nordin Wan-Hussin, 2010. "Corporate Governance and Audit Report Lag in Malaysia," Asian Academy of Management Journal of Accounting and Finance, Penerbit Universiti Sains Malaysia, Penerbit Universiti Sains Malaysia, vol. 6(2), pages 57-84.
    6. Fariborz Damanpour, 1996. "Organizational Complexity and Innovation: Developing and Testing Multiple Contingency Models," Management Science, INFORMS, INFORMS, vol. 42(5), pages 693-716, May.
    7. Pontikakis, D. & Lin, Y. & Demirbas, D., 2006. "History matters in Greece: The adoption of Internet-enabled computers by small and medium sized enterprises," Information Economics and Policy, Elsevier, Elsevier, vol. 18(3), pages 332-358, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:usm:journl:aamjaf00901_47-66. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Journal Division).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.