Adoption of generalised audit software (GAS) by external auditors in the UK

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research is motivated by the interest in understanding the usage of the Generalised Audit Software (GAS) by external auditors within public accounting firms. GAS is a tool used by auditors to automate various audit tasks. It helps auditors to analyse accounting data electronically where it is quite impossible to do so manually. GAS is claimed to be the most influential Computer Assisted Audit Tools and Technique (CAATTs) that can facilitate the audit objective. However, research has found that there is little evidence that auditors have extensively adopted GAS. Even greater benefits have been promoted since the existence of GAS, but auditors do not really seem to be interested in this tool. Most previous studies have focused on either internal auditors, large accounting firms, other countries or merely adopters of GAS. However, there is little evidence that the study of GAS has been conducted on external auditors, especially in small and medium sized accounting firms in the United Kingdom (UK). This study helps to fill this gap by exploring the use of GAS among them, and covers both adopters and non-adopters of GAS. Through an online survey using both close and open-ended questions, this issue has been investigated among registered statutory auditors. The primary aim of this study is to explore the current usage of GAS and to understand the factors that influence the use of GAS as well as the perceptions and expectations of using GAS. The views are gathered from both auditors who are already implementing GAS and those who are not using GAS. A framework was developed to identify a range of relevant factors which are important when considering the application of GAS. Responses from 205 statutory auditors across the UK were then mapped against the framework. Of the 14 variables used to test the factors that influence the use of GAS, only six of them are found to be significant from logistic regression analysis. These are firm size, experience of auditors in computerised auditing, organisational influence, client factor, audit engagement allocation and perceived usefulness. The findings show that the utilisations of GAS is unusually low among audit firms in the UK. Almost 73% of external auditors make no use of GAS, due to the limited perceived benefit of using GAS for auditing small clients. While some respondents recognised the advantages of GAS, they were put off by what they believed to be high implementation costs; the significant learning curve and adoption process; and lack of ease of use. Some auditors expressed their awareness of GAS, but most of them showed a preference for using traditional auditing methods instead. A few problems have also been identified in causing the limitation of GAS usage. This study contributes to the literature on suggestions to improve the use of GAS that can be used by small and medium sized public accounting firm, which is lacking in existing research related to this group. In sum, this study has deepened current understanding of the GAS usage among small and medium sized audit firms in the UK, and has provided useful insights for audit professionals, software developers, vendors, standards setters, academicians and researchers. This study has also opened up the possibilities for further study on GAS or related areas either in the UK or other places in the world.This study is funded by the Universiti Utara Malaysia and the Ministry of Higher Education of Malaysia

Web accessibility of the Malaysian public university websites

The accessibility of the Malaysian public university websites is crucial to make sure that all of the staff, students and visitors of the website have equal opportunities to access the university’s information.Furthermore, with the objective to achieve high ranking web of universities or webometrics, it is important that the webmasters of the web to ensure that their web accessibility comply with the standards and guidelines. This paper evaluates the accessibility of the 20 public universities in Malaysia based on the Web Content Accessibility Guidelines (WCAG) 2.0 and Section 508 of the United States Rehabilitation Act. The result suggested that although there are some improvements have been made as compared to the findings from the previous studies, some actions need to be taken to ensure that the universities websites are accessible to everyone regardless of their ability, constraint and limitation. Among the issues that are important to be highlighted include distinguish ability, keyboard accessibility, navigability, adaptability and text alternative for non-text elements

Evaluating accessibility of Malaysian ministries websites using WCAG 2.0 and Section 508 guideline

Although e-government practice in Malaysia shows considerable progress, accessibility of the government websites has been cited as the next key concern that deserves further attention.It is therefore essential to ensure greater compliance of the government websites with established web accessibility standards and guidelines. This is in line with an initiative to promote better delivery system of the government.In response, this paper reports accessibility status of 25 Malaysian ministries websites as outlined in Web Content Accessibility Guidelines 2.0 (WCAG 2.0) and United States Rehabilitation Act 1973 (Section 508). Using AChecker and WAVE as automated accessibility evaluation tools, the results suggest relatively low compliance of the standards amongst the ministries websites examined.Further improvements are recommended, particularly on the contrast view requirement as well as the use of input and image-related elements.The report can be a meaningful guidance for webmasters to locate and address the errors accordingly.Fully complying with the stipulated guidelines, therefore, ensures equal experience among citizen on accessing government related information and services

Adoption of the performance measurement system in the Nigerian public sector: Challenges and prospects

Assessing the performance of organizations using the performance measurement system has gradually become a common practice in the public sector entities.This has been established to be a direct fall out of the ripple effect of the new public management (NPM).Adoption of the performance measurement system in the public sector world over (not particularly in Nigeria) has been experiencing a myriad of challenges.This is imperative to point out owing to the fact that, the processes of adoption have been difficult, monotonous and time-consuming.In some public sector organizations where the adoption has been successful, such feat was achieved after intense difficulties, trial and error.In Nigeria, for instance, the analytical challenges in the adoption of the performance measurement system are too apparent to be ignored. Conversely, it is quite interesting to highlight that, in some countries, the development of measures to manage and evaluate public sector performance has reached a strategic height, therefore tracking of output, outcomes and input have been reasonably straightforward and significant progress is somewhat recorded.Finally, it is a general consensus among the public sector managers and academia that, adoption of the system of performance measurement in the public sector is a powerful tool that guarantees improved performance, quality of decision making and service delivery

IT adoption by internal auditors in public sector: A conceptual study

This study is initiated by the interest in understanding Information Technology (IT) adoption by government internal auditors. With the tremendous development of IT in public sectors such as e-government that has been developed to support National IT and transformation agenda, the auditors also are expected to equip not only with the knowledge of IT but also with the tools required to work with this situation.The objectives of this study are to investigate the current IT adoption among internal auditors and to identify the factors that influence IT adoption or non-adoption.This study is expected to discover the current IT adoption practices by government internal auditors.The items for the factor that influence the usage or non-usage of IT in performing the audit tasks also will be catalogued and it will then help to design the model of IT adoption and to guide the future study in exploring IT adoption by internal auditors in public sector

Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria

With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one of the audit exercises promoted by the NPM regime. Over the years, the emphasis on 3Es (efficiency, effectiveness and economy) has necessitated the government agencies in many countries around the globe to bring government activities under meticulous scrutiny. Thus, performance audit is a formal tool for evaluating 3Es in the public sector by ensuring that, conformity and compliance with the principles and procedures of the public governance are adequately guaranteed. Specifically, the performance audit practice is at the infant stage in Nigeria. Hence, public agencies that adopted the performance audit are poised to face unanticipated challenges. Therefore, driving from that emphasis, this study presents a multi-level experience of OECD countries on the performance audit. Explicitly, this study is a conceptual review of views and experiences of the OECD countries on the impact of the performance audit with regards to NPM reforms. Equally, the study also reflects on the consensus that, 3Es determines the public sector organizational performance

Evaluating accessibility of Malaysian public universities websites using AChecker and WAVE

Websites become essential means for most universities to communicate, exchange of relevant information and enable transactions among their stakeholders.Therefore, website accessibility accessible website is crucial to students to ensure equal access to of the university's information regardless of their physical disabilities and other possible limitations.This study reports the web accessibility of 20 Malaysian public universities based on AChecker and WAVE.The results suggest a relatively low level of compliance to the guidelines as specified in WCAG 2.0 and Section 508. Among the aspects that deserve immediate attention are the provision of text alternatives for any non-text contents, keyboard accessibility and colour contrast.Other concerns such as navigation, adaptability, input assistance, compatibility, empty link and empty heading can be further improved. Regardless of low conformance, most websites extensively integrated some of the accessibility features as set out by Section 508.Overall, this study offers meaningful insights, particularly to web developers for better compliance with the standards while designing their websites

Mitigating corruption using forensic accounting investigation techniques: the watchdog perspectives

Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anticorruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment

Evaluating Accessibility of Malaysian Ministries Websites using WCAG 2.0 and Section 508 Guideline

Although e-government practice in Malaysia shows considerable progress, accessibility of the government websites has been cited as the next key concern that deserves further attention. It is therefore essential to ensure greater compliance of the government websites with established web accessibility standards and guidelines. This is in line with an initiative to promote better delivery system of the government. In response, this paper reports accessibility status of 25 Malaysian ministries websites as outlined in Web Content Accessibility Guidelines 2.0 (WCAG 2.0) and United States Rehabilitation Act 1973 (Section 508). Using AChecker and WAVE as automated accessibility evaluation tools, the results suggest relatively low compliance of the standards amongst the ministries websites examined. Further improvements are recommended, particularly on the contrast view requirement as well as the use of input and image-related elements. The report can be a meaningful guidance for webmasters to locate and address the errors accordingly. Fully complying with the stipulated guidelines, therefore, ensures equal experience among citizen on accessing government related information and services

An Examination of Factors that Influence Employees’ Behavioral Intention to Use Electronic Revenue Collection System in Public Hospitals

The aim of this paper is to examine the factors that influence the behavioural intention of Nigerian federal hospitals employees to use the e-collection system. Three factors (Perceived Usefulness, Perceived Ease of Use and Computer Self-efficacy) were considered in determining the behavioural intention of the employee to use the system. In achieving this, survey questionnaire instrument was used in collecting data from 72 e-collection users in some selected federal government hospitals. Smart Partial Least Square (PLS) 2.0 was used to analyze the data from the responses and the findings from the analysis revealed that all the three factors (Perceived Usefulness and Perceived Ease of Use and Computer Self-efficacy) are significant in influencing employees’ intention to use the ecollection system. As such, it is hopeful that the result of this paper will provide an understanding of the underlying factors that influence public sector employees to use new technology in the workplace which will equally provide government with the information on the necessary areas to improve so as to foster its electronic government initiatives in the country