DETERMINANTS OF INTERNET ADOPTION IN MALAYSIAN AUDIT FIRMS

This study examines various factors associated with the adoption of Internet in audit firms. A research model that contains seven independent variables under four broad categories is postulated. The dependent variable, Internet adoption, is measured as the relative frequency of seven Internet applications used by audit firms. The results are based on primary data collected from 89 audit firms located in the northern region of Malaysia. Multiple regression analysis indicates that perceived usefulness, perceived ease of use and age of audit partners are significantly associated with Internet adoption. Implications of the findings and future research areas are discussed.