Performance expectancy of generalised audit software: a developing country perspective

Rindang Widuri

International Journal of Economics and Business Research, 2025, vol. 29, issue 1, 79-93

Abstract: This study investigates the perceived benefits to Indonesian audit firms using generalised audit software (GAS). This study's results are based on semi-structured in-depth interviews with external auditors from firms of all sizes. The finding of this research shows that the GAS utilisation affects the competitiveness, improves efficiency, increases audit quality, productivity, and uniformity as the performance of GAS usage shown from several interviewed participants involved in this study. This study contributes to providing insights into GAS usage's perceived benefits in the external audit setting in firms of all sizes in a developing economy context.

Keywords: audit software; generalised audit software; GAS; use; audit quality; Indonesia; computer-assisted audit techniques; CAATs; audit technology; external auditor. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:29:y:2025:i:1:p:79-93

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