This paper evaluates the e-filing trends in India and also discusses the factors affecting the adoption of e-filing system and level of satisfaction among the e-filing system users in India. In the existing literature of behavioral science, there is an extensive use of the Theory of Reasoned Action (TRA) (Fishbein and Ajzen, 1975), Theory of Planned Behavior (TPB) (Ajzen, 1985) and Technology Acceptance Model (TAM) (Davis et al., 1989) to explain the different factors affecting the human behavior and also with special reference to the factors influencing adoption of the e-filing system. This study also uses TPB and TAM for determining the different factors affecting the e-filing adoption in India. For this purpose, a structured questionnaire is framed to get the opinions of the e-filing system users. Primary data so collected are analyzed with the help of different statistical and econometric tools such as mean, standard deviation, principal component analysis, and multivariate probit analysis. The findings of the study suggest that the tax professionals surveyed are very much satisfied with the e-filing system and thus there is a positive behavioral intention towards the entire system. Such a positive intention and level of satisfaction is due to the perceived ease of operation, perceived utility, e-filing website service quality, social influence and cost-effectiveness. The results of the study also reveal that perceived risk associated with the e-filing system negatively affects the level of satisfaction and the behavioral intention of the e-filing system users.

Nowadays, Information and Communication Technology (ICT) plays a very vital role in every sphere of human life. Continuous use and advancement of ICT has made the human life easier, faster and effective like never before. Provision of services in a cost-effective way has become the order of the day (Ojha et al., 2009). Governments of various countries are actively engaged in the process of using ICT to cater the various public services (Azmi and Kamarulzaman, 2010). Governments of developed countries provide different public utility services through Internet, on the other hand, governments of developing countries are also rapidly accepting Internet to extend their service with greater degree of effectiveness and efficiency (Cegarra-Navarro et al., 2012; and Karkin and Jenssen, 2014).

Accounting Research and Audit Practices, The Impact of EVA and Traditional Accounting, Performance Measures on Stock Returns.