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...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | English |
Published: |
2022
|
Subjects: | |
Online Access: | https://ir.uitm.edu.my/id/eprint/78278/1/78278.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my-uitm-ir.78278 |
---|---|
record_format |
uketd_dc |
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 |