Title: Performance expectancy of generalised audit software: a developing country perspective

Authors: Rindang Widuri

Addresses: Binus Graduate Program, Accounting Department, Bina Nusantara University, Jakarta, 11480, Indonesia

Abstract: This study investigates the perceived benefits to Indonesian audit firms using generalised audit software (GAS). This study's results are based on semi-structured in-depth interviews with external auditors from firms of all sizes. The finding of this research shows that the GAS utilisation affects the competitiveness, improves efficiency, increases audit quality, productivity, and uniformity as the performance of GAS usage shown from several interviewed participants involved in this study. This study contributes to providing insights into GAS usage's perceived benefits in the external audit setting in firms of all sizes in a developing economy context.

Keywords: audit software; generalised audit software; GAS; use; audit quality; Indonesia; computer-assisted audit techniques; CAATs; audit technology; external auditor.

DOI: 10.1504/IJEBR.2025.143493

International Journal of Economics and Business Research, 2025 Vol.29 No.1, pp.79 - 93

Received: 15 Jul 2021
Accepted: 25 Feb 2022
Published online: 30 Dec 2024 *

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