Internet Technologies Usage by Audit Firms in Malaysia

Phua Lian Kee (), Siti Nabiha Abd. Khalid, Chee Hong Kok, Adeline Lau and Cheng Chai Yu
Additional contact information
Phua Lian Kee: School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang
Siti Nabiha Abd. Khalid: Graduate School of Business, Universiti Sains Malaysia, 11800 USM Pulau Pinang
Chee Hong Kok: School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang
Adeline Lau: School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang
Cheng Chai Yu: Tunku Abdul Rahman College, Penang Branch Campus, 11200 Pulau Pinang

Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 2013, vol. 9, issue 1, 47-66

Abstract: This study provides insights into audit firms’ perceptions of facilitators and inhibitors of the usage of Internet technologies. Data were gathered from 14 in-depth semi-structured interviews conducted with audit partners/managers of audit firms located in northern Malaysia. Cross-case analysis shows that perceived Internet benefits, the need for online communication, lack of time in accessing and exploring Internet applications, and lack of internal information technology (IT) expertise are closely related to entry-level Internettechnologies usage among small and medium-sized practices (SMPs) in Malaysia. This study highlights the importance of perceived benefits in influencing internet usage and suggests both limited-users and non-users to familiarise themselves with Internet applications. Findings indicate that lack of time and internal IT expertise are among the key inhibitors to the usage of these technologies. Top management should provide the necessary incentives to promote Internet usage. This study contributes to the advancement of knowledge in IT adoption and addresses the issue of low IT usage among SMPs in Malaysia.

Keywords: entry-level Internet technologies; small and medium-sized practices; audit; Malaysia; IT usage (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://web.usm.my/journal/aamjaf/vol%209-1-2013/Art%203%20%2847-66%29.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:usm:journl:aamjaf00901_47-66

Access Statistics for this article

More articles in Asian Academy of Management Journal of Accounting and Finance (AAMJAF) from Penerbit Universiti Sains Malaysia Contact information at EDIRC.
Bibliographic data for series maintained by Journal Division, Penerbit Universiti Sains Malaysia ().