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- Title
The effects of audit competency, situational support, and information search on auditors' performance.
- Authors
Noor, Nurul Fitri Mohd; Sanusi, Zuraidah Mohd; Johari, Razana Juhaida
- 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.
- Subjects
MALAYSIA; AUDITORS; AUDITING; DECISION theory; BUSINESS size; LEAST squares
- Publication
Journal of Emerging Economies & Islamic Research, 2022, Vol 10, Issue 3, p1
- ISSN
2289-2559
- Publication type
Article
- DOI
10.24191/jeeir.v10i3.18970