DETERMINANTS OF COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) ADOPTION. A STUDY IN SMALL AND MEDIUM PRACTICES IN MALAYSIA
Journal Title: European Journal of Business and Social Sciences - Year 2017, Vol 6, Issue 2
Abstract
Computer Assisted Audit Techniques (CAATs) is one of the audit tool used to assist audit firm in external and internal auditing. Adoption of CAATs in audit firm comes with bundles of advantages but the expenses of adoption may be can be adopted by large companies. Therefore, Small and Medium Practices (SMPs) are still struggling in CAATs adoption. Thus, this study aims to examine factors affecting the SMPs’ behavioral intention (BI) of CAATs adoption by adapting the Unified Theory of Acceptance and Use of Technology (UTAUT). Survey questionnaires were distributed and collected from a sample of 120 SMPs. This study employed multiple linear regressions (MLR) and Pearson’s Correlation Coefficient to test the hypothesis. The findings indicated that performance expectancy, social influence and facilitating condition have significant influence on behavioral intention towards CAATs adoption. However, effort expectancy has insignificant relationship on behavioral intention towards CAATs adoption. These findings can provide valuable insights to the SMPs in Peninsular Malaysia about CAATs adoption.
Authors and Affiliations
Siti Subaryani Binti Zainol| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia, Azni Suhaily Binti Samsuri| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia, Tengku Rahimah Binti Tunku Arifin| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia, Suhaili Binti Hussin| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia, Maisarah Syazwani Binti Othman| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia, Sam Jia Jie| Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak Campus, 31900, Kampar, Perak , Malaysia
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- EP ID EP10895
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