Factors Influencing Audit Technology Adoption Among Auditors In Malaysia

This study aims to analyse the relationship between performance expectancy, social influence, professional accounting bodies support, and technology cost benefit on audit technology adoption among auditors in Malaysia. Using a quantitative approach, the study gathered primary data from a specific target population. The target respondents are 200 auditors who working at the randomly at audit firms’ despites of size of firm registered under the Malaysian Institute of Accountants (MIA). The number of samples collected and used in this study is 129 respondents. The data collection method used in this study was by distributing survey questionnaires to the respondents. Data were analysed using multiple linear regression analysis with the help of the SPSS Statistics software application. The findings discover that: 1) Performance expectancy has a positive influence towards audit technology adoption among
auditors; 2) Social influence has a negative influence towards audit technology adoption among auditors; 3) Professional accounting bodies support has a positive influence towards audit technology adoption among auditors; and 4) Technology cost benefit has a positive influence towards audit technology adoption among auditors. The implication drawn from this study; it addresses the knowledge gap on the factors that influence audit technology adoption among auditors in Malaysia. It provides insights to the auditors and professional bodies on the country technological landscape. Besides that, it reveals the motivators for technology adoption among auditors in Malaysia. Furthermore, the study outcome crucial for government policymakers to understand factors influencing technology adoption among Malaysian auditors.