volume 31, issue 8/9, P821-847 2016
DOI: 10.1108/maj-10-2015-1247
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Rindang Widuri, Brendan O’Connell, Prem W.S. Yapa

Abstract: 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 on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. Findings Key study findings included the identification of highly influential adoption factors, especially environment…

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