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dc.contributor.authorKim, H-J.*
dc.contributor.authorKotb, A.*
dc.contributor.authorEldaly, Mohamed K.A.*
dc.date.accessioned2016-09-19T14:30:30Z
dc.date.available2016-09-19T14:30:30Z
dc.date.issued2016
dc.identifier.citationKim H-J, Kotb A and Eldaly MK (2016) The use of generalized audit software by Egyptian external auditors: the effect of audit software features. Journal of Applied Accounting Research. 17(4): 456-478.en_US
dc.identifier.urihttp://hdl.handle.net/10454/9000
dc.descriptionYesen_US
dc.description.abstractPurpose - This study aims to explore: the actual usage of GAS features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach - External audit professionals at twelve international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings - The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The SEM analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications - Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications - The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value - The study adds value to prior research by providing context-contingent insight into the application of technology acceptance model in an unexplored audit context.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://dx.doi.org/10.1108/JAAR-10-2015-0079
dc.rightsThis article is © Emerald Group Publishing and permission has been granted for this version to appear here: https://bradscholars.brad.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.en_US
dc.subjectGAS acceptance; GAS use; GAS features; IT audit; Egyptian external auditen_US
dc.titleThe use of generalized audit software by Egyptian external auditors: the effect of audit software featuresen_US
dc.status.refereedYesen_US
dc.date.Accepted2016-07-29
dc.typeArticleen_US
dc.type.versionAccepted Manuscripten_US
refterms.dateFOA2018-07-25T13:06:34Z


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