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Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen

The study aimed to investigate combined effect of IT knowledge, IT regulations of professional bodies, and audit firm size on auditors' performance in Yemen.Furthermore, this study tests the moderating role of firm size in the relationship between IT knowledge and auditors' performance.To...

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Main Authors: Al-Ansi, Ali Ali, Senan, Nabil Ahmad Mareai, Faaeq, Munadil Khaleel, Al-Swidi, Abdullah Kaid, Homaid, Abdo Ali, Al-Matari, Yahya Ali
Format: Conference or Workshop Item
Language:English
Published: 2011
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/24879/1/2nd%20IRC%202017%20110%201.pdf
http://repo.uum.edu.my/24879/
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spelling my.uum.repo.248792018-10-03T00:37:38Z http://repo.uum.edu.my/24879/ Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen Al-Ansi, Ali Ali Senan, Nabil Ahmad Mareai Faaeq, Munadil Khaleel Al-Swidi, Abdullah Kaid Homaid, Abdo Ali Al-Matari, Yahya Ali HD28 Management. Industrial Management The study aimed to investigate combined effect of IT knowledge, IT regulations of professional bodies, and audit firm size on auditors' performance in Yemen.Furthermore, this study tests the moderating role of firm size in the relationship between IT knowledge and auditors' performance.To examine the hypothesized model, the quantitative research design was employed. A questionnaire survey was used to collect the data from 274 external auditors working in Big-four firms, non-Big-four international firms, local firms and sole practitioners working in Yemen. To test the proposed hypotheses, the Partial Least Squares, Structural Equations Modeling Approach was employed.The model with direct effects and moderating effect achieves an appropriate level of predictive validity for the key endogenous construct (auditors' performance).In addition, the findings of the statistical results confirmed the significant effect of the IT knowledge, regulations of professional bodies, and firm size on external auditors' performance. The value of this paper was in showing the importance of IT knowledge of the auditors, IT regulations of the professional bodies, and firm size to enhance the overall external auditors' performance. More importantly, this paper reveal the significant role of firm size as moderating between the relationship of IT knowledge and auditors' performance. 2011-07-11 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/24879/1/2nd%20IRC%202017%20110%201.pdf Al-Ansi, Ali Ali and Senan, Nabil Ahmad Mareai and Faaeq, Munadil Khaleel and Al-Swidi, Abdullah Kaid and Homaid, Abdo Ali and Al-Matari, Yahya Ali (2011) Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen. In: 2nd International Research Conference on Economics Business and Social Sciences, 11-12 July 2017, Park Royal Hotel Penang Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Al-Ansi, Ali Ali
Senan, Nabil Ahmad Mareai
Faaeq, Munadil Khaleel
Al-Swidi, Abdullah Kaid
Homaid, Abdo Ali
Al-Matari, Yahya Ali
Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
description The study aimed to investigate combined effect of IT knowledge, IT regulations of professional bodies, and audit firm size on auditors' performance in Yemen.Furthermore, this study tests the moderating role of firm size in the relationship between IT knowledge and auditors' performance.To examine the hypothesized model, the quantitative research design was employed. A questionnaire survey was used to collect the data from 274 external auditors working in Big-four firms, non-Big-four international firms, local firms and sole practitioners working in Yemen. To test the proposed hypotheses, the Partial Least Squares, Structural Equations Modeling Approach was employed.The model with direct effects and moderating effect achieves an appropriate level of predictive validity for the key endogenous construct (auditors' performance).In addition, the findings of the statistical results confirmed the significant effect of the IT knowledge, regulations of professional bodies, and firm size on external auditors' performance. The value of this paper was in showing the importance of IT knowledge of the auditors, IT regulations of the professional bodies, and firm size to enhance the overall external auditors' performance. More importantly, this paper reveal the significant role of firm size as moderating between the relationship of IT knowledge and auditors' performance.
format Conference or Workshop Item
author Al-Ansi, Ali Ali
Senan, Nabil Ahmad Mareai
Faaeq, Munadil Khaleel
Al-Swidi, Abdullah Kaid
Homaid, Abdo Ali
Al-Matari, Yahya Ali
author_facet Al-Ansi, Ali Ali
Senan, Nabil Ahmad Mareai
Faaeq, Munadil Khaleel
Al-Swidi, Abdullah Kaid
Homaid, Abdo Ali
Al-Matari, Yahya Ali
author_sort Al-Ansi, Ali Ali
title Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
title_short Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
title_full Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
title_fullStr Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
title_full_unstemmed Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen
title_sort effect of it knowledge and it regulations on external auditors' performance: the moderating role of audit firm size in yemen
publishDate 2011
url http://repo.uum.edu.my/24879/1/2nd%20IRC%202017%20110%201.pdf
http://repo.uum.edu.my/24879/
_version_ 1644284166310723584
score 13.211869

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