This study aims to identify the key factors affecting the adoption of generalized audit software (GAS) in a developing country, Bangladesh, through utilization of Technology, Organization and Environment (TOE) framework. The study has been conducted based on semi-structured interviews of...

This paper aims to analyze the impacts of the political-economic setup of an emerging economy on audit oversight arrangements introduced due to isomorphic pressure. We adopted a mixture of qualitative research methods for the study. Expert interviews and document analyses were conducted....