Abstract
The competency of an auditor is important when comes to conducting audit tasks particularly one who has extensive knowledge, specific skills and techniques. This study aims to identify the key factors affecting the auditors’ performance. Through the lens of the Behavioral Decision Theory (BDT) framework, this study examines the direct effects of audit competency, situational support and information search factors in enhancing auditors’ performance. A survey was conducted on audit firms of varying sizes in Malaysia. The data were collected and were analyzed using Structural Equation Modelling-Partial Least Square (SEM-PLS) statistical tools. Based on evidence from external auditors, the results indicate that audit competency, situational supports and information search are important in the efficiency and effectiveness of auditors’ performance. This study has several contributions to the literature.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Mohd Noor, Nurul Fitri nfitri1984@gmail.com Mohd Sanusi, Zuraidah UNSPECIFIED Johari, Razana Juhaida UNSPECIFIED |
| Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping > Communication of information H Social Sciences > HF Commerce > Accounting. Bookkeeping > Disclosure in accounting H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors |
| Divisions: | Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Business and Management |
| Journal or Publication Title: | Journal of Emerging Economies & Islamic Research |
| UiTM Journal Collections: | UiTM Journal > Journal of Emerging Economies and Islamic Research (JEEIR) |
| ISSN: | 2289-2559 |
| Volume: | 10 |
| Number: | 3 |
| Page Range: | pp. 1-20 |
| Keywords: | Auditing, Auditor Performance, Competency, Situational Support, Information Search |
| Date: | September 2022 |
| URI: | https://ir.uitm.edu.my/id/eprint/74890 |
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