Determinants of auditors’ readiness for accrual accounting adoption

0Citations
Citations of this article
27Readers
Mendeley users who have this article in their library.
Get full text

Abstract

This study examines the factors that influence the readiness of the auditors in the National Audit Department of Malaysia for accrual accounting adoption. The factors examined were change valence, task knowledge and resource availability while the auditors’ readiness were measured through change commitment and change efficacy in embracing the accrual accounting adoption. Eighty-one responses of a questionnaire survey were obtained from the auditors in the organisation in charge of auditing the Malaysian Federal Government. Multiple regressions were performed to analyse the data. The findings showed that change valence and task knowledge have a positive and significant influence on change commitment and change efficacy which reflect the auditors’ readiness for accrual accounting adoption. However, no significant positive relationship was observed for resource availability with change commitment and change efficacy. This study is important as it is the first study that examined the determinants of auditors’ readiness for accrual accounting adoption in the National Audit Department. Therefore, it would serve as a cornerstone towards supporting the National Audit Department in embracing the accrual accounting adoption.

Cite

CITATION STYLE

APA

Ghani, E. K., Jusoh, W. N. H. W., Hassan, R., & Muhammad, K. (2019). Determinants of auditors’ readiness for accrual accounting adoption. International Journal of Recent Technology and Engineering, 8(3), 8664–8673. https://doi.org/10.35940/ijrte.C6456.098319

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free