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Technological, Organisational and Environmental Aspects of Audit Technology Acceptance

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  • Khairina Rosli
  • Eu-Gene Siew
  • Paul Yeow

Abstract

The purpose of this paper is to use the Technology, Organization Organisation and Environment (TOE) framework to understand the audit technology adoption in audit firms. Previous studies have only looked from the viewpoint of individual auditors and do not use a framework in which to understand the audit technology adoption. The audit technology differs from other information technology adoption because audit tools change the way in which auditors carry their tasks. One of the major contributions in this study is to use the TOE framework to analyse the factors in organisation adoption. Data of this study were gathered through questionnaire surveys that were self-administered to 1,367 audit firms registered in the Malaysian Institute of Accountants directory. Our findings indicate that although firms generally acknowledge that there are advantages of audit technology implementation and the benefits outweigh the costs, the firms also recognise that their organisations are only somewhat ready to adopt and their staff’s competency are only at a moderate level to be able to use the audit technology. Our survey also indicates that the role played by professional body support is important to increase its adoption.

Suggested Citation

  • Khairina Rosli & Eu-Gene Siew & Paul Yeow, 2016. "Technological, Organisational and Environmental Aspects of Audit Technology Acceptance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(5), pages 140-140, April.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:5:p:140
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    References listed on IDEAS

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    1. 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 (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 6(2), pages 57-84.
    2. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    3. H.A.E. Afify, 2009. "Determinants of audit report lag," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(1), pages 56-86, May.
    4. Kim, Hyo-Jeong & Mannino, Michael & Nieschwietz, Robert J., 2009. "Information technology acceptance in the internal audit profession: Impact of technology features and complexity," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 214-228.
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    1. Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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