Adoption of Generalized Audit Software (GAS) by External Auditors : A Bangladeshi Perspective

This study aims to identify the key factors affecting the adoption of generalized audit software (GAS) in a developing country, Bangladesh, through utilization of Technology, Organization and Environment (TOE) framework. The study has been conducted based on semi-structured interviews of chartered accountants from multiple firms from the country. The study finds that environmental factors such as client size and industry, audit standard and regulatory requirements as preconditions to improve the technological and organizational factors. Size of the audit fee has been identified as a new factor affecting adoption of GAS in the context of Bangladesh. Large client size does not motivate adoption of GAS in the absence of adequate fees