Examining the Adoption of Computer-Assisted Audit Tools and Techniques for Tax Audits in Indonesia : An Institutional Logics Perspective
Examining the Adoption of Computer-Assisted Audit Tools and Techniques for Tax Audits in Indonesia : An Institutional Logics Perspective
Agung Darono
2015
1 Citations
TLDR
Results indicate that the use of CAATTs for tax audit is an outcome of social construction among actors of organization within DGT institution.