The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator-Reference-Cited by-同舟云学术

The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator

Published:2021-01-01 Issue:1 Volume:8 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Alsabahi Mokhtar Abdulhakim¹²,Ku Bahador Ku Maisurah²,Saat Rafeah Mat²

Affiliation:

1. Accounting Department, Ibb University, Yemen

2. Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), Sintok, Malaysia

Funder

research

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1899625

Reference130 articles.

1. The utilisation of generalized audit software (GAS) by external auditors

2. Al-Ansi, A. A. M. (2015). IT fit on auditors’ performance in Yemen. (Doctoral dissertation, Universiti Utara Malaysia). Available from Universiti Utara Malaysian Electronic Theses and Dissertation

3. Al-Dois, M. (2010). The extent of using information technology in the auditing process and its impact on external auditors’ efficiency and effectiveness in the Republic of Yemen. (Unpublished doctoral dissertation), Arab Academy for Banking and Financial Sciences, Amman, Jordan.

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