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Internet Technologies Usage by Audit Firms in Malaysia

Author

Listed:
  • Phua Lian Kee

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Siti Nabiha Abd. Khalid

    (Graduate School of Business, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Chee Hong Kok

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Adeline Lau

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Cheng Chai Yu

    (Tunku Abdul Rahman College, Penang Branch Campus, 11200 Pulau Pinang)

Abstract

This study provides insights into audit firms’ perceptions of facilitators and inhibitors of the usage of Internet technologies. Data were gathered from 14 in-depth semi-structured interviews conducted with audit partners/managers of audit firms located in northern Malaysia. Cross-case analysis shows that perceived Internet benefits, the need for online communication, lack of time in accessing and exploring Internet applications, and lack of internal information technology (IT) expertise are closely related to entry-level Internettechnologies usage among small and medium-sized practices (SMPs) in Malaysia. This study highlights the importance of perceived benefits in influencing internet usage and suggests both limited-users and non-users to familiarise themselves with Internet applications. Findings indicate that lack of time and internal IT expertise are among the key inhibitors to the usage of these technologies. Top management should provide the necessary incentives to promote Internet usage. This study contributes to the advancement of knowledge in IT adoption and addresses the issue of low IT usage among SMPs in Malaysia.

Suggested Citation

  • Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
    • Handle: RePEc:usm:journl:aamjaf00901_47-66
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    References listed on IDEAS

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    Cited by:

    1. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).

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