CAATTs adoption in Malaysian big 4 audit firms / Ravinder Kaur Harminder Singh

Ravinder Kaur , Harminder Singh (2024) CAATTs adoption in Malaysian big 4 audit firms / Ravinder Kaur Harminder Singh. Masters thesis, Universiti Malaya.

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Abstract

Technology has significantly revolutionised and altered countless businesses and facets of life, and the auditing field is no exception. The advent of various tools and innovations has transformed operational aspects and overall effectiveness within this crucial sector. The audit industry is evolving, incorporating tools like Computer Assisted Audit Tools and Techniques (CAATTs). However, the implementation of CAATTs in Malaysia is not as widespread and methodical as it could be, despite their potential to improve audit processes and outcomes. This study explores the adoption of CAATTs in Malaysian Big 4 audit firms using the Technology, Organization, and Environment (TOE) framework. It utilises a qualitative approach, featuring semi-structured in-depth interviews with diverse auditors from Malaysian Big 4 firms. This study reveals the use of both in-house and commercially available CAATTs and various factors influencing their adoption. Key findings include the existence of technological divide, with younger auditors being savvier with newer tools. This research underscores the necessity for firms to adopt specific technological strategies and highlights the importance of managerial support in managing the psychological demands related to CAATTs implementation. Focusing on Malaysia, this research enriches existing knowledge by understanding the changing landscape of auditing in the age of digital transformation. It provides deeper insights through interview-based data collection, highlighting both the factors that motivate or hamper the adoption of innovative audit technologies through the TOE framework, from the perspectives of Big 4 audit firms.

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