Congratulations to Rindang Widuri from the School of Accounting on receiving the Higher Degree by Research Publications Grant. This is the second grant received in the College of Business this year.
“I would like to take this moment to thank RMIT for this award, I greatly appreciate it,” Ms Widuri said.
“I encourage all PhD students to apply for this grant as it is a fresh start for you to begin your career as a researcher.
“The grant encourages me to publish my research in the respected journals,”
Ms Widuri’s research is titled “Adoption and Use of Generalized Audit Software (GAS) by Indonesian Audit Firms”.
GAS is a specialised software that enables the auditor to automate tasks including client risk assessment.
It contributes to the literature through its Indonesian focus, deeper insights through use of interview rather than survey data, knowledge of large and small audit firms, and the application of a new theoretical framework to the audit literature, the Technology, Organisation and Environment (TOE) framework.
This study provides evidence that environmental influences are the most important to GAS adoption in the Indonesian context. Specifically, client related factors such as size, industry sector, needs and expectations determine GAS adoption.
“With the assistance of my main supervisor, Professor Brendan O’Connell, I am now writing at least two articles derived from the thesis to be submitted to International Journal of Auditing and Managerial Auditing Journal.,” Ms Widuri said.
“I know as a PhD candidate, we all work very hard to ensure that we submit our thesis on-time however our PhD journey does not stop with the thesis submission, it’s a long life journey.
“Take a moment to prepare for the grant application, it will allow you the opportunity to look at your research critically and to think about how your application may stand out among the most outstanding and interesting research.”