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Keywords: Generalized audit software
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (5): 666–685.
Published: 26 May 2025
...Joseph Akadeagre Agana; Kwabena Agyarko Gyekye; Kwame Mireku; Daniel Domeher; Kwadjo Appiagyei Purpose The criteria related to the usage of Generalized Audit Software (GAS) are not well covered in the context of emerging economies; thus, this paper aims to examine the factors that influence GAS...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2020) 35 (4): 521–547.
Published: 31 January 2020
...Marianne Bradford; Dave Henderson; Ryan J. Baxter; Patricia Navarro Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2016) 31 (8-9): 821–847.
Published: 05 September 2016
...Rindang Widuri; Brendan O’Connell; Prem W.S. Yapa 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...
