Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia

How Audit Firm Size Moderate Effect of TOE Context toward Auditor Adoption of Technology

“…The adoption of technology within the organization is also affected by several variables and possibilities inside an organization. This is one of the factor moved auditor to change and adapt techno-software in organization (Siew et al, 2020). Larger companies certainly have more resources, both financial and human resource, which proper usage of software in the organization.…”

“…Financial and technical resources can be used by organizations to support organizational readiness by using technology based equipment and being able to create a working atmosphere that supports the use of technology. Commitment from top management which is audit partner in public accounting firm plays an important role in technology adoption in an organization (Siew et al, 2020), (Li et al, 2018). That was refer to business leader has authority to decide whether the organization will adopt technology and also top management will also play a role in motivating employees to try to adopt technology.…”

Impact of Effective Information Technology Governance on Audit Technology Performance in Ghana

“…It may enhance the administration of ITbased activities by promising technology is in-line with company objectives, IT outcomes being scrutinized effectively (Lunardi et al, 2017). Top management support is a significant factor in creating a supportive environment and allocating resources for the successful initiative (Ahmed, Li, Qalati, et al, 2020), adoption and use of technologies (Sirisomboonsuk et al, 2018) and is being an important factor in making decision-related to technology adoption in audit organization and small and medium-sized enterprises (Mahzan & Lymer, 2014;Siew et al, 2020).…”

إطار مقترح لتحلیلات Big Data فی التدقیق الخارجی وأثره على جودة المراجعة مع دراسة میدانیة فی مصر(باللغة الانجلیزیة)

“…Based on only the environmental factors, the complexity of clients' accounting information systems (AIS) and perceived level of Professional Accounting Bodies (PABs) affect CAATT s adoption. However, organizational factors, firm size, top management commitment, and employee IT competency are also significant aspects (Siew et al, 2020).…”