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Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively and reduce audit time. However, little is known about CAATTs adoption by public audit firms. This paper presents a new paradigm of Individual-Technology-OrganizationEnvironment (I-TOE) to investigate the acceptance of CAATTs in audit firms. There are gaps that exist in prior literatures which studied CAATTs acceptance from only individual auditor views and did not deliberate on issues from both organizational and individual perspectives. Consequently, this paper contributes to extend the literature by providing a better understanding on relationship of both organizational and individual factors in foreseeing CAATTs adoption and investment. A combination of Unified Theory of Acceptance and Use of Technology 2, and TechnologyOrganization-Environment framework are used as the underlying theories. In addition to that, this paper complements the framework with new variables of technology risk, technology task fit, organization readiness and top management commitment. I-TOE framework contributes to professional audit firms that need to measure CAATTs acceptance for the advancement of audit profession. Future experimental studies may be done to provide evidence and empirically validate I-TOE framework in other domain.

Purpose -The purpose of this paper is to investigate the cultural differences in internet banking adoption between the USA and Malaysia. It aims to provide marketing recommendations based on specific cultural dimensions to promote internet banking. Design/methodology/approach -With four added variables (attitude towards use, perceived credibility, self-efficacy, and anxiety), the Unified Theory of Acceptance and Use of Technology model was used. A questionnaire was developed based on the research model and distributed to 1,050 internet banking users from two countries. Structural equation modelling (SEM) was applied to 666 valid questionnaires to test the research hypotheses. Findings -Results show that due to cultural differences, global consumers have different internet banking adoption patterns. Consumers in the USA have a more positive attitude towards use. Moreover, perceived credibility plays an important role in influencing internet banking in the USA. On the other hand, performance expectancy has a direct influence on internet banking adoption in Malaysia. Cultural dimensions such as individualism/collectivism, power distance, uncertainty avoidance, monochronic/polychromic, and high context/low context were used to explain these findings. Based on the findings, marketing recommendations that help promote internet banking in both countries were provided. Originality/value -This is the one of the pioneer studies that highlights the importance of cultural differences in promoting internet banking services. It contributes to the literature by developing and testing a comprehensive research model using SEM.