Kim, Hyo-Jeong; Kotb, Amr; Eldaly, Mohamed Khaled - In: Journal of Applied Accounting Research 17 (2016) 4, pp. 456-478
Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among … Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact … features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is …