CAATTs Adoption in Malaysian Big 4 Audit Firms

Abstract

Manuscript type: Research paper
Research aims: This study examines Computer-Assisted Audit Tools
and Techniques (CAATTs) use in Malaysian Big 4 audit firms and
how Technology–Organisation–Environment (TOE) conditions shape
implementation.
Design/Methodology/Approach: Semi-structured interviews with
17 auditors were thematically analysed, using TOE as a sensitising
framework.
Research findings: CAATTs comprise globally standardised workflow
platforms, selectively applied analytics and data-extraction tools, and
collaboration infrastructure. Implementation is shaped by system
reliability, complexity, task fit, client-system compatibility, management
support, training, auditor competence, workload, client digital readiness
and global-network standardisation.
Theoretical contribution/Originality: The study distinguishes adoption
from post-adoption implementation and realised value, and identifies
global-network standardisation as an environmental condition.
Practitioner/Policy implications: Firms should strengthen system
reliability, audit-specific training, technical and analytics support, and
reviewer guidance. Regulators and professional bodies can support
implementation through clearer guidance on technology-enabled audit
evidence, data readiness, digital documentation and cybersecurity.
Research limitation: The sample excludes partners, clients, regulators
and non-Big 4 firms.