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IT fit on auditors’ performance in Yemen

The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on a...

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Main Author: Ali Ali Musaed Al-Ansi
Format: UMK Etheses
Published: 2015
Online Access:http://discol.umk.edu.my/id/eprint/14475/
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spelling my.umk.eprints.144752024-09-23T03:44:14Z http://discol.umk.edu.my/id/eprint/14475/ IT fit on auditors’ performance in Yemen Ali Ali Musaed Al-Ansi The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on auditors' performance as well as the influence of IT fit on auditors' performance. It also examined the mediating effect of IT fit on the relationship between these independent variables and auditors' performance. Data from 274 auditors were analyzed using the PLS-SEM. The results indicate that auditors perceived their utilisation of IT utilisation to be less than the importance of IT, hence providing important insights into the importance and the utilisation of technologies in the context of audit work in Yemen. The findings suggest that information systems audit in Yemen is still at the minimum level. Further analyses on the effect of the independent variables, namely IT knowledge, facilitating resources, IT trust, competitive pressure, management support, client's complexity of the IT system, internalisation and cognitive style, on IT fit show them to be positive and significant. Interestingly, IT fit is found to be a mediator between these eight variables and auditors' performance. This study also finds that management support, IT knowledge, IT trust, internalisation, IT training, client's complexity of the IT System, cognitive style and IT fit have positive and significant effects on auditors' performance. The three most important variables are IT knowledge, facilitating resources, and management support. The findings suggest the important role of IT fit in increasing the effect of these variables on auditors' performance. Therefore, audit firms and professional bodies need to focus on the issue of IT fit to increase the performance of their auditors. Keywords: information technology, external auditors' performance, IT fit, IT importance, IT utilisation 2015-08 UMK Etheses NonPeerReviewed Ali Ali Musaed Al-Ansi (2015) IT fit on auditors’ performance in Yemen. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Malaysia Kelantan
building Perpustakaan Universiti Malaysia Kelantan
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Kelantan
content_source UMK Institutional Repository
url_provider http://umkeprints.umk.edu.my/
description The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on auditors' performance as well as the influence of IT fit on auditors' performance. It also examined the mediating effect of IT fit on the relationship between these independent variables and auditors' performance. Data from 274 auditors were analyzed using the PLS-SEM. The results indicate that auditors perceived their utilisation of IT utilisation to be less than the importance of IT, hence providing important insights into the importance and the utilisation of technologies in the context of audit work in Yemen. The findings suggest that information systems audit in Yemen is still at the minimum level. Further analyses on the effect of the independent variables, namely IT knowledge, facilitating resources, IT trust, competitive pressure, management support, client's complexity of the IT system, internalisation and cognitive style, on IT fit show them to be positive and significant. Interestingly, IT fit is found to be a mediator between these eight variables and auditors' performance. This study also finds that management support, IT knowledge, IT trust, internalisation, IT training, client's complexity of the IT System, cognitive style and IT fit have positive and significant effects on auditors' performance. The three most important variables are IT knowledge, facilitating resources, and management support. The findings suggest the important role of IT fit in increasing the effect of these variables on auditors' performance. Therefore, audit firms and professional bodies need to focus on the issue of IT fit to increase the performance of their auditors. Keywords: information technology, external auditors' performance, IT fit, IT importance, IT utilisation
format UMK Etheses
author Ali Ali Musaed Al-Ansi
spellingShingle Ali Ali Musaed Al-Ansi
IT fit on auditors’ performance in Yemen
author_facet Ali Ali Musaed Al-Ansi
author_sort Ali Ali Musaed Al-Ansi
title IT fit on auditors’ performance in Yemen
title_short IT fit on auditors’ performance in Yemen
title_full IT fit on auditors’ performance in Yemen
title_fullStr IT fit on auditors’ performance in Yemen
title_full_unstemmed IT fit on auditors’ performance in Yemen
title_sort it fit on auditors’ performance in yemen
publishDate 2015
url http://discol.umk.edu.my/id/eprint/14475/
_version_ 1811604469173977088
score 13.211869

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