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Internet Technologies Usage by Audit Firms in Malaysia


  • 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)


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.

Suggested Citation

  • Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
  • Handle: RePEc:usm:journl:aamjaf00901_47-66

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    References listed on IDEAS

    1. Mohamad Naimi Mohamad-Nor & & 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. 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 (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 7(1), pages 29-52.
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    5. Ruby Roy Dholakia & Nir Kshetri, 2004. "Factors Impacting the Adoption of the Internet among SMEs," Small Business Economics, Springer, vol. 23(4), pages 311-322, November.
    6. 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.
    7. Fariborz Damanpour, 1996. "Organizational Complexity and Innovation: Developing and Testing Multiple Contingency Models," Management Science, INFORMS, vol. 42(5), pages 693-716, May.
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