Factors Influencing Audit Technology Adoption Among Auditors In Malaysia

This study aims to analyse the relationship between performance expectancy, social influence, professional accounting bodies support, and technology cost benefit on audit technology adoption among auditors in Malaysia. Using a quantitative approach, the study gathered primary data from a specific ta...

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Main Author:	Shalini, Vseyan
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/11293/1/s829571_01.pdf https://etd.uum.edu.my/11293/2/s829571_02.pdf
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id	my-uum-etd.11293
record_format	uketd_dc
spelling	my-uum-etd.112932024-08-29T04:46:24Z Factors Influencing Audit Technology Adoption Among Auditors In Malaysia 2024 Shalini, Vseyan Hassan, Haslinda College of Business (COB) College of Business HF5601-5689 Accounting This study aims to analyse the relationship between performance expectancy, social influence, professional accounting bodies support, and technology cost benefit on audit technology adoption among auditors in Malaysia. Using a quantitative approach, the study gathered primary data from a specific target population. The target respondents are 200 auditors who working at the randomly at audit firms’ despites of size of firm registered under the Malaysian Institute of Accountants (MIA). The number of samples collected and used in this study is 129 respondents. The data collection method used in this study was by distributing survey questionnaires to the respondents. Data were analysed using multiple linear regression analysis with the help of the SPSS Statistics software application. The findings discover that: 1) Performance expectancy has a positive influence towards audit technology adoption among auditors; 2) Social influence has a negative influence towards audit technology adoption among auditors; 3) Professional accounting bodies support has a positive influence towards audit technology adoption among auditors; and 4) Technology cost benefit has a positive influence towards audit technology adoption among auditors. The implication drawn from this study; it addresses the knowledge gap on the factors that influence audit technology adoption among auditors in Malaysia. It provides insights to the auditors and professional bodies on the country technological landscape. Besides that, it reveals the motivators for technology adoption among auditors in Malaysia. Furthermore, the study outcome crucial for government policymakers to understand factors influencing technology adoption among Malaysian auditors. 2024 Thesis https://etd.uum.edu.my/11293/ https://etd.uum.edu.my/11293/1/s829571_01.pdf text eng 2027-01-31 staffonly https://etd.uum.edu.my/11293/2/s829571_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Hassan, Haslinda
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Shalini, Vseyan Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
description	This study aims to analyse the relationship between performance expectancy, social influence, professional accounting bodies support, and technology cost benefit on audit technology adoption among auditors in Malaysia. Using a quantitative approach, the study gathered primary data from a specific target population. The target respondents are 200 auditors who working at the randomly at audit firms’ despites of size of firm registered under the Malaysian Institute of Accountants (MIA). The number of samples collected and used in this study is 129 respondents. The data collection method used in this study was by distributing survey questionnaires to the respondents. Data were analysed using multiple linear regression analysis with the help of the SPSS Statistics software application. The findings discover that: 1) Performance expectancy has a positive influence towards audit technology adoption among auditors; 2) Social influence has a negative influence towards audit technology adoption among auditors; 3) Professional accounting bodies support has a positive influence towards audit technology adoption among auditors; and 4) Technology cost benefit has a positive influence towards audit technology adoption among auditors. The implication drawn from this study; it addresses the knowledge gap on the factors that influence audit technology adoption among auditors in Malaysia. It provides insights to the auditors and professional bodies on the country technological landscape. Besides that, it reveals the motivators for technology adoption among auditors in Malaysia. Furthermore, the study outcome crucial for government policymakers to understand factors influencing technology adoption among Malaysian auditors.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Shalini, Vseyan
author_facet	Shalini, Vseyan
author_sort	Shalini, Vseyan
title	Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
title_short	Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
title_full	Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
title_fullStr	Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
title_full_unstemmed	Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
title_sort	factors influencing audit technology adoption among auditors in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11293/1/s829571_01.pdf https://etd.uum.edu.my/11293/2/s829571_02.pdf
_version_	1811772603416707072

Factors Influencing Audit Technology Adoption Among Auditors In Malaysia

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