Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor

The explosive advancements of audit technology have transformed various traditional approaches of accounting and audit assessment to mine and analyse large volumes of data related to a company’s financial information with greater efficiency. Audit technology is a tool to replace inefficient and less...

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Main Author: Mohd Noor, Nurul Fitri
Format: Thesis
Language:English
Published: 2022
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/78278/1/78278.pdf
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spelling my-uitm-ir.782782023-06-01T03:11:36Z Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor 2022 Mohd Noor, Nurul Fitri Auditing. Auditors Data processing. Including accounting machines, automated accounting systems, and accounting software The explosive advancements of audit technology have transformed various traditional approaches of accounting and audit assessment to mine and analyse large volumes of data related to a company’s financial information with greater efficiency. Audit technology is a tool to replace inefficient and less effective manual audit assessments with automated audit assessments that influence the audit job performance of auditors. Although the utilization of audit technology can improve audit assessment, there are limited studies that look audit job performance perspective of external auditors. Based on the Technology to Performance Chain (TPC) model for performance impact, this study aims to address the gap by examining audit competency and audit technology factors as an input and audit assessment factors as a process that could enhance the audit job performance of auditors as an output. 2022 Thesis https://ir.uitm.edu.my/id/eprint/78278/ https://ir.uitm.edu.my/id/eprint/78278/1/78278.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute Mohd Sanusi, Zuraidah
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Mohd Sanusi, Zuraidah
topic Auditing
Auditors
Auditing
Auditors
spellingShingle Auditing
Auditors
Auditing
Auditors
Mohd Noor, Nurul Fitri
Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
description The explosive advancements of audit technology have transformed various traditional approaches of accounting and audit assessment to mine and analyse large volumes of data related to a company’s financial information with greater efficiency. Audit technology is a tool to replace inefficient and less effective manual audit assessments with automated audit assessments that influence the audit job performance of auditors. Although the utilization of audit technology can improve audit assessment, there are limited studies that look audit job performance perspective of external auditors. Based on the Technology to Performance Chain (TPC) model for performance impact, this study aims to address the gap by examining audit competency and audit technology factors as an input and audit assessment factors as a process that could enhance the audit job performance of auditors as an output.
format Thesis
qualification_name Doctor of Philosophy (PhD.)
qualification_level Doctorate
author Mohd Noor, Nurul Fitri
author_facet Mohd Noor, Nurul Fitri
author_sort Mohd Noor, Nurul Fitri
title Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
title_short Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
title_full Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
title_fullStr Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
title_full_unstemmed Analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / Nurul Fitri Mohd Noor
title_sort analysis of competency and audit technology on audit job performance: cross examination of audit assessment and situational support / nurul fitri mohd noor
granting_institution Universiti Teknologi MARA (UiTM)
granting_department Accounting Research Institute
publishDate 2022
url https://ir.uitm.edu.my/id/eprint/78278/1/78278.pdf
_version_ 1783736233368748032