The factors influencing auditors’ readiness for accrual accounting adoption: a case study / Erlane K Ghani, Wan Nur Hafidah Wan Jusoh and Razinah Hassan

• Main Authors: Ghani, Erlane K, Wan Jusoh, Wan Nur Hafidah, Hassan, Razinah
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Auditing; Public accounting. Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/44181/1/44181.pdf; http://ir.uitm.edu.my/id/eprint/44181/

This study examines the factors that influence the readiness of the auditors in the National Audit Department of Malaysia for accrual accounting adoption by the Malaysian Federal Government. The factors examined were change valence, task knowledge and resource availability while the auditors’ readin...