Adoption of Audit Management System within Audit farms in Bangladesh
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Sep 30, 2023
Keywords:
Audit Management System, Technology Adoption in Audit, TOE Framework, Thematic analysis
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Abstract
This study aims to understand the challenges of adopting an audit management system in Bangladesh from the perspectives of audit firms. These challenges are also mapped to different contexts within the technological-organizational-environmental (TOE) framework. The authors conducted 10 semi-structured interviews with managers in different audit firms in Bangladesh. The authors used a qualitative exploratory approach by applying coding and thematic analysis to arrive at findings and conclusions. The study's most important finding was the identification of environmental variables as a major driver of adoption. This research has uncovered previously unrecognized elements, such as the need for a professional and regulatory environment conducive to auditing and the value of having access to an Audit Management System in many languages. This research adds to the existing body of knowledge by, among other things, highlighting novel moderating elements of the Theory of Excellence (TOE) Framework. This approach goes beyond the typical auditing focus on the person to include the company and has seen little use in the academic literature. In addition, various audit businesses are analyzed from the vantage point of a developing nation. However, much of the research done so far is Western-centric and focuses on big auditing companies. Whereas earlier research focused on surveys, the semi-structured interviews used in this study allow for a more thorough investigation.
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How to Cite
Medha, M. H., Nahid, M. H., & Naadia, M. (2023). Adoption of Audit Management System within Audit farms in Bangladesh. Indonesia Auditing Research Journal, 12(3), 116–133. https://doi.org/10.35335/arj.v12i3.197
References
Adams, D. A., Nelson, R., Todd, P. A., & Nelson, R. R. (1992). Perceived Usefulness, Ease of Use, and Usage of Information Technology: A Replication Increasing Systems Usage Perceived Usefulness, Ease of Use, and Usage of Information Technology: A Replication. Source: MIS Quarterly, 16(2), 227–247.
Agarwal, R., & Prasad, J. (1999). Are individual differences germane to the acceptance of new information technologies? Decision Sciences, 30(2), 361–391. https://doi.org/10.1111/j.1540-5915.1999.tb01614.x
Al-Ansi, A. A., Ismail, N. A. Bin, & Al-Swidi, A. K. (2013). The effect of IT knowledge and IT training on the IT utilization among external auditors: Evidence from Yemen. Asian Social Science, 9(10), 307–323. https://doi.org/10.5539/ass.v9n10p307
Awa, H. O., & Ojiabo, O. U. (2016). A model of adoption determinants of ERP within T-O-E framework. Information Technology and People, 29(4), 901–930. https://doi.org/10.1108/ITP-03-2015-0068
Bedard, J. C., Jackson, C., Ettredge, M. L., & Johnstone, K. M. (2003). The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems, 4(4), 227–250. https://doi.org/10.1016/j.accinf.2003.05.001
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly: Management Information Systems, 24(1), 169–193. https://doi.org/10.2307/3250983
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3, 77–101. https://doi.org/10.1191/1478088706qp063oa
Brazel, J. F., Carpenter, T. D., & Jenkins, J. G. (2010). Auditors’ use of brainstorming in the consideration of fraud: Reports from the field. Accounting Review, 85(4), 1273–1301. https://doi.org/10.2308/accr.2010.85.4.1273
Chang, H., Chen, J., Duh, R., & Li, S. (2011). Productivity Growth in the Public Accounting Industry : The Roles of Information Technology and Human Capital. 30(1), 21–48. https://doi.org/10.2308/aud.2011.30.1.21
Chang, S. I., Hung, S. Y., Yen, D. C., & Lee, P. J. (2010). Critical factors of ERP adoption for small- and medium- sized enterprises: An empirical study. Journal of Global Information Management, 18(3), 82–106. https://doi.org/10.4018/jgim.2010070104
Chang, T. M., Liao, L. L., & Hsiao, W. F. (2005). An empirical study on the e-CRM performance influence model for service sectors in Taiwan. Proceedings - 2005 IEEE International Conference on e-Technology, e-Commerce and e-Service, EEE-05, 240–245. https://doi.org/10.1109/eee.2005.33
Chau, P. Y. K., & Hu, P. J. H. (2001). Information technology acceptance by individual professionals: A model comparison approach. Decision Sciences, 32(4), 699–719. https://doi.org/10.1111/j.1540-5915.2001.tb00978.x
Chau, P. Y. K., Tam, K. Y., & Tam, K. Y. (2014). Factors Affecting the Adoption of Open Systems : An Exploratory. MIS Quarterly, 21(1), 1–24.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104–121. https://doi.org/10.1016/j.accinf.2007.10.002
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). Davis1989 (1).Pdf. July 2018.
Dinh, T. H., Pham, D. C., & Nguyen, T. T. (2021). Factors Affecting the Internal Audit Effectiveness of Steel Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 8(1), 271–283. https://doi.org/10.13106/jafeb.2021.vol8.no1.271
Dowling, C. (2009). Appropriate audit support system use: The influence of auditor, audit team and firm factors. Accounting Review, 84(3), 771–810. https://doi.org/10.2308/accr.2009.84.3.771
Dowling, C., & Leech, S. (2007). Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems, 8(2), 92–116. https://doi.org/10.1016/j.accinf.2007.04.001
Hong, W., Thong, J. Y. L., Wong, W. M., & Tam, K. Y. (2001). Determinants of user acceptance of digital libraries: An empirical examination of individual differences and system characteristics. Journal of Management Information Systems, 18(3), 97–124. https://doi.org/10.1080/07421222.2002.11045692
Hu, P. J., Chau, P. Y. K., Liu Sheng, O. R., & Tam, K. Y. (1999). Examining the Technology Acceptance Model Using Physician Acceptance of Telemedicine Technology. Journal of Management Information Systems, 16(2), 91–112. https://doi.org/10.1080/07421222.1999.11518247
Janvrin, D., Bierstaker, J., & Jordan Lowe, D. (2009). An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems, 23(1), 97–118. https://doi.org/10.2308/jis.2009.23.1.97
Janvrin, D. J., & Bierstaker, J. L. (2015). An Examination of Audit Information Technology Usage and Perceived Importance. ResearchGate, 22(1), 1–21.
Janvrin, D., Lowe, D. J., & Bierstaker, J. (2008). Auditor Acceptance of Computer-Assisted Audit Techniques. American Accounting Association Auditing Mid Year Meeting AAA, April, 1–26.
Kuan, K. K. Y., & Chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology-organization-environment framework. Information and Management, 38(8), 507–521. https://doi.org/10.1016/S0378-7206(01)00073-8
Legris, P., Ingham, J., & Collerette, P. (2003). Why do people use information technology? A critical review of the technology acceptance model. Information and Management, 40(3), 191–204. https://doi.org/10.1016/S0378-7206(01)00143-4
Mahzan, N., & Lymer, A. (2008). Adoption of Computer Assisted Audit Tools and Techniques ( CAATTs ) by Internal Auditors : Current issues in the UK Adoption of Computer Assisted Audit Tools and Techniques ( CAATTs ) by Internal Auditors. Innovation, April 2008, 1–46.
Malet, H. (1896). WHY FIRMS ADOPT OPEN SOURCE PLATFORMS: A GROUNDED THEORY OF INNOVATION AND STANDARDS ADOPTION Jason. Notes and Queries, s8-IX(217), 145. https://doi.org/10.1093/nq/s8-IX.217.145-b
Mustafa, F. M., & Nimer, M. B. Al. (2018). The association between enterprise risk management and corporate governance quality: The mediating role of internal audit performance. Journal of Advanced Research in Law and Economics, 9(4), 1387–1401. https://doi.org/10.14505/jarle.v9.4(34).27
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega, 27(4), 467–484. https://doi.org/10.1016/S0305-0483(98)00071-1
Pudjianto, B. W., & Hangjung, Z. (2012). Factors Affecting E-Government Assimilation in Developing Countries. SSRN Electronic Journal, 1–14. https://doi.org/10.2139/ssrn.1553651
Riemenschneider, C. K., Harrison, D. A., & Mykytyn, P. P. (2003). Understanding it adoption decisions in small business: Integrating current theories. Information and Management, 40(4), 269–285. https://doi.org/10.1016/S0378-7206(02)00010-1
Sahin, I., & Rogers, F. (2006). Detailed Review of Rogers ’ Diffusion of Innovations Theory and Educational Technology-Related Studies Based on Rogers ’. 5(2), 14–23.
SALUR, M. N., & KATTAR, W. K. (2021). THE IMPACT of ENTERPRISE RESOURCE PLANNING (ERP) on THE AUDIT in THE CONTEXT of EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi, December. https://doi.org/10.46737/emid.1032735
Scott, J. E., & Scott, J. E. (2007). An e-Transformation Study Using the Technology – Organization – Environment Framework.
Secinaro, S., Dal Mas, F., Brescia, V., & Calandra, D. (2021). Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis. Accounting, Auditing and Accountability Journal, 35(9), 168–203. https://doi.org/10.1108/AAAJ-10-2020-4987
Sirois, L.-P., & Simunic, D. A. (2012). Auditor Size and Audit Quality Revisited: The Importance of Audit Technology. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1694613
The-TOE-framework-Tornatzky-Fleischer-et-al-1990. (n.d.).
Troshani, I., Jerram, C., & Hill, S. R. (2011). Exploring the public sector adoption of HRIS. Industrial Management and Data Systems, 111(3), 470–488. https://doi.org/10.1108/02635571111118314
Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267–281. https://doi.org/10.1016/j.accinf.2012.06.011
Veerankutty, F. (2018). Effect of Information Technology Success Factors and Governance on Audit Technology Performance. 1–78.
Ven, K., & Verelst, J. (2012). A Qualitative Study on the Organizational Adoption of Open Source Server Software. Information Systems Management, 29(3), 170–187. https://doi.org/10.1080/10580530.2012.687305
Venkatesh, V. (2000). Determinants of perceived ease of use : integrating control , intrinsic motivation , acceptance model. Inorganic Chemistry Communications, 11(3), 319–340.
Venkatesh, V., & Davis, F. D. (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: Cross-country evidence from the retail industry. Information Systems Research, 16(1), 61–84. https://doi.org/10.1287/isre.1050.0045
Appendix
Table 5: Rational of interview questions
Interview question Purpos
Does the level of computer technology used in your client’s financial system affect your use of audit management software? To comprehend the possible influence of the client's computer technology infrastructure on the audit process and the adoption of audit management software.
Do you believe that Audit management software is difficult to use and if so, is this impact on your level of use of it? To evaluate the user's view of the usability of audit management software and its possible effect on their use of it.
What is the extent of distrust towards technology and skepticism about its reliability? To evaluate the user's view of the usability of audit management software and its possible effect on their use of the software.
If an audit software system were to be implemented in the future, may I inquire as to your perspective on the potential impact of inadequate system documentation on the audit management system? To gather the individual's ideas and comments on the possible effects of inadequate system documentation on the efficacy and functionality of an audit management software system that could be installed in the future.
Will the audit management system permit auditors to conduct inquiries across diverse accounting systems? To discover if the audit management system being proposed has the capacity to support auditors conducting inquiries across multiple accounting systems.
How does the firm process its integrity with proper identifications and authorizations? To understand of how the organization ensures the integrity of its operations by effective identification and authorization processes.
How your firm provide encouragement and support to adopt the Audit System Management software? To comprehend the strategies, efforts, and procedures that the organization utilizes to inspire and help its members or workers in adopting the Audit System Management software
Do professional accounting body standards have a positive impact on audit firms' intention to use technology-based systems? To examine the possible effect of professional accounting standards imposed by regulatory bodies on audit firms' desire and incentive to embrace and use technology-based solutions for their audit procedures.
Would it be correct to state that vendors offer superior and advanced quality technological resources? To comprehend the quality and capabilities of the technology resources given by different providers
Agarwal, R., & Prasad, J. (1999). Are individual differences germane to the acceptance of new information technologies? Decision Sciences, 30(2), 361–391. https://doi.org/10.1111/j.1540-5915.1999.tb01614.x
Al-Ansi, A. A., Ismail, N. A. Bin, & Al-Swidi, A. K. (2013). The effect of IT knowledge and IT training on the IT utilization among external auditors: Evidence from Yemen. Asian Social Science, 9(10), 307–323. https://doi.org/10.5539/ass.v9n10p307
Awa, H. O., & Ojiabo, O. U. (2016). A model of adoption determinants of ERP within T-O-E framework. Information Technology and People, 29(4), 901–930. https://doi.org/10.1108/ITP-03-2015-0068
Bedard, J. C., Jackson, C., Ettredge, M. L., & Johnstone, K. M. (2003). The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems, 4(4), 227–250. https://doi.org/10.1016/j.accinf.2003.05.001
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly: Management Information Systems, 24(1), 169–193. https://doi.org/10.2307/3250983
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3, 77–101. https://doi.org/10.1191/1478088706qp063oa
Brazel, J. F., Carpenter, T. D., & Jenkins, J. G. (2010). Auditors’ use of brainstorming in the consideration of fraud: Reports from the field. Accounting Review, 85(4), 1273–1301. https://doi.org/10.2308/accr.2010.85.4.1273
Chang, H., Chen, J., Duh, R., & Li, S. (2011). Productivity Growth in the Public Accounting Industry : The Roles of Information Technology and Human Capital. 30(1), 21–48. https://doi.org/10.2308/aud.2011.30.1.21
Chang, S. I., Hung, S. Y., Yen, D. C., & Lee, P. J. (2010). Critical factors of ERP adoption for small- and medium- sized enterprises: An empirical study. Journal of Global Information Management, 18(3), 82–106. https://doi.org/10.4018/jgim.2010070104
Chang, T. M., Liao, L. L., & Hsiao, W. F. (2005). An empirical study on the e-CRM performance influence model for service sectors in Taiwan. Proceedings - 2005 IEEE International Conference on e-Technology, e-Commerce and e-Service, EEE-05, 240–245. https://doi.org/10.1109/eee.2005.33
Chau, P. Y. K., & Hu, P. J. H. (2001). Information technology acceptance by individual professionals: A model comparison approach. Decision Sciences, 32(4), 699–719. https://doi.org/10.1111/j.1540-5915.2001.tb00978.x
Chau, P. Y. K., Tam, K. Y., & Tam, K. Y. (2014). Factors Affecting the Adoption of Open Systems : An Exploratory. MIS Quarterly, 21(1), 1–24.
Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104–121. https://doi.org/10.1016/j.accinf.2007.10.002
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). Davis1989 (1).Pdf. July 2018.
Dinh, T. H., Pham, D. C., & Nguyen, T. T. (2021). Factors Affecting the Internal Audit Effectiveness of Steel Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 8(1), 271–283. https://doi.org/10.13106/jafeb.2021.vol8.no1.271
Dowling, C. (2009). Appropriate audit support system use: The influence of auditor, audit team and firm factors. Accounting Review, 84(3), 771–810. https://doi.org/10.2308/accr.2009.84.3.771
Dowling, C., & Leech, S. (2007). Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems, 8(2), 92–116. https://doi.org/10.1016/j.accinf.2007.04.001
Hong, W., Thong, J. Y. L., Wong, W. M., & Tam, K. Y. (2001). Determinants of user acceptance of digital libraries: An empirical examination of individual differences and system characteristics. Journal of Management Information Systems, 18(3), 97–124. https://doi.org/10.1080/07421222.2002.11045692
Hu, P. J., Chau, P. Y. K., Liu Sheng, O. R., & Tam, K. Y. (1999). Examining the Technology Acceptance Model Using Physician Acceptance of Telemedicine Technology. Journal of Management Information Systems, 16(2), 91–112. https://doi.org/10.1080/07421222.1999.11518247
Janvrin, D., Bierstaker, J., & Jordan Lowe, D. (2009). An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems, 23(1), 97–118. https://doi.org/10.2308/jis.2009.23.1.97
Janvrin, D. J., & Bierstaker, J. L. (2015). An Examination of Audit Information Technology Usage and Perceived Importance. ResearchGate, 22(1), 1–21.
Janvrin, D., Lowe, D. J., & Bierstaker, J. (2008). Auditor Acceptance of Computer-Assisted Audit Techniques. American Accounting Association Auditing Mid Year Meeting AAA, April, 1–26.
Kuan, K. K. Y., & Chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology-organization-environment framework. Information and Management, 38(8), 507–521. https://doi.org/10.1016/S0378-7206(01)00073-8
Legris, P., Ingham, J., & Collerette, P. (2003). Why do people use information technology? A critical review of the technology acceptance model. Information and Management, 40(3), 191–204. https://doi.org/10.1016/S0378-7206(01)00143-4
Mahzan, N., & Lymer, A. (2008). Adoption of Computer Assisted Audit Tools and Techniques ( CAATTs ) by Internal Auditors : Current issues in the UK Adoption of Computer Assisted Audit Tools and Techniques ( CAATTs ) by Internal Auditors. Innovation, April 2008, 1–46.
Malet, H. (1896). WHY FIRMS ADOPT OPEN SOURCE PLATFORMS: A GROUNDED THEORY OF INNOVATION AND STANDARDS ADOPTION Jason. Notes and Queries, s8-IX(217), 145. https://doi.org/10.1093/nq/s8-IX.217.145-b
Mustafa, F. M., & Nimer, M. B. Al. (2018). The association between enterprise risk management and corporate governance quality: The mediating role of internal audit performance. Journal of Advanced Research in Law and Economics, 9(4), 1387–1401. https://doi.org/10.14505/jarle.v9.4(34).27
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega, 27(4), 467–484. https://doi.org/10.1016/S0305-0483(98)00071-1
Pudjianto, B. W., & Hangjung, Z. (2012). Factors Affecting E-Government Assimilation in Developing Countries. SSRN Electronic Journal, 1–14. https://doi.org/10.2139/ssrn.1553651
Riemenschneider, C. K., Harrison, D. A., & Mykytyn, P. P. (2003). Understanding it adoption decisions in small business: Integrating current theories. Information and Management, 40(4), 269–285. https://doi.org/10.1016/S0378-7206(02)00010-1
Sahin, I., & Rogers, F. (2006). Detailed Review of Rogers ’ Diffusion of Innovations Theory and Educational Technology-Related Studies Based on Rogers ’. 5(2), 14–23.
SALUR, M. N., & KATTAR, W. K. (2021). THE IMPACT of ENTERPRISE RESOURCE PLANNING (ERP) on THE AUDIT in THE CONTEXT of EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi, December. https://doi.org/10.46737/emid.1032735
Scott, J. E., & Scott, J. E. (2007). An e-Transformation Study Using the Technology – Organization – Environment Framework.
Secinaro, S., Dal Mas, F., Brescia, V., & Calandra, D. (2021). Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis. Accounting, Auditing and Accountability Journal, 35(9), 168–203. https://doi.org/10.1108/AAAJ-10-2020-4987
Sirois, L.-P., & Simunic, D. A. (2012). Auditor Size and Audit Quality Revisited: The Importance of Audit Technology. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1694613
The-TOE-framework-Tornatzky-Fleischer-et-al-1990. (n.d.).
Troshani, I., Jerram, C., & Hill, S. R. (2011). Exploring the public sector adoption of HRIS. Industrial Management and Data Systems, 111(3), 470–488. https://doi.org/10.1108/02635571111118314
Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267–281. https://doi.org/10.1016/j.accinf.2012.06.011
Veerankutty, F. (2018). Effect of Information Technology Success Factors and Governance on Audit Technology Performance. 1–78.
Ven, K., & Verelst, J. (2012). A Qualitative Study on the Organizational Adoption of Open Source Server Software. Information Systems Management, 29(3), 170–187. https://doi.org/10.1080/10580530.2012.687305
Venkatesh, V. (2000). Determinants of perceived ease of use : integrating control , intrinsic motivation , acceptance model. Inorganic Chemistry Communications, 11(3), 319–340.
Venkatesh, V., & Davis, F. D. (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: Cross-country evidence from the retail industry. Information Systems Research, 16(1), 61–84. https://doi.org/10.1287/isre.1050.0045
Appendix
Table 5: Rational of interview questions
Interview question Purpos
Does the level of computer technology used in your client’s financial system affect your use of audit management software? To comprehend the possible influence of the client's computer technology infrastructure on the audit process and the adoption of audit management software.
Do you believe that Audit management software is difficult to use and if so, is this impact on your level of use of it? To evaluate the user's view of the usability of audit management software and its possible effect on their use of it.
What is the extent of distrust towards technology and skepticism about its reliability? To evaluate the user's view of the usability of audit management software and its possible effect on their use of the software.
If an audit software system were to be implemented in the future, may I inquire as to your perspective on the potential impact of inadequate system documentation on the audit management system? To gather the individual's ideas and comments on the possible effects of inadequate system documentation on the efficacy and functionality of an audit management software system that could be installed in the future.
Will the audit management system permit auditors to conduct inquiries across diverse accounting systems? To discover if the audit management system being proposed has the capacity to support auditors conducting inquiries across multiple accounting systems.
How does the firm process its integrity with proper identifications and authorizations? To understand of how the organization ensures the integrity of its operations by effective identification and authorization processes.
How your firm provide encouragement and support to adopt the Audit System Management software? To comprehend the strategies, efforts, and procedures that the organization utilizes to inspire and help its members or workers in adopting the Audit System Management software
Do professional accounting body standards have a positive impact on audit firms' intention to use technology-based systems? To examine the possible effect of professional accounting standards imposed by regulatory bodies on audit firms' desire and incentive to embrace and use technology-based solutions for their audit procedures.
Would it be correct to state that vendors offer superior and advanced quality technological resources? To comprehend the quality and capabilities of the technology resources given by different providers
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