Generalised Audit Software use by external auditor: An empirical examination from UTAUT

• الحاوية / القاعدة: International Journal of Innovation, Creativity and Change
• المؤلف الرئيسي: 2-s2.0-85072602281
• التنسيق: مقال
• اللغة: English
• منشور في: Primrose Hall Publishing Group 2019
• الوصول للمادة أونلاين: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072602281&partnerID=40&md5=c4b2007dc35599c7c318934e108c3f21

The purpose of this study is to provide a thorough understanding of the factors that encourage the adoption of Generalized Audit Software (GAS) of external auditors at a Public Accounting Firm in Jakarta using UTAUT. The data was analysed based on 100 valid responses collected from external auditors. The results show that the variables of performance expectancy, effort expectancy and facilitating conditions directly influence the behavioural intention of external auditors to use GAS. Behavioural intention influences the use behaviour while social influence does not affect the behavioural intention. This study concludes that audit firms can focus on the benefits of audit software and the availability of features that fit the tasks during the audit process such as test of control and substantive testing. In addition audit firms can choose audit software that has clear instructions and is easy to learn. Further, audit firms can also improve supporting facilities for the use of audit software such as conducting training on the use of audit software, and investing in additional organizational and technical infrastructures. © 2019, Primrose Hall Publishing Group.