Widuri, Rindang; O’Connell, Brendan; Yapa, Prem W.S. - In: Managerial Auditing Journal 31 (2016) 8/9, pp. 821-847
Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design/methodology/approach Results of this study are based...