IT fit on auditors’ performance in Yemen

The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on...

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Main Author:	Al-Ansi, Ali Ali Musaed
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	T58.5-58.64 Information technology
Online Access:	https://etd.uum.edu.my/5727/1/s93095_01.pdf https://etd.uum.edu.my/5727/2/s93095_02.pdf
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id	my-uum-etd.5727
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ismail, Noor Azizi
topic	T58.5-58.64 Information technology
spellingShingle	T58.5-58.64 Information technology Al-Ansi, Ali Ali Musaed IT fit on auditors’ performance in Yemen
description	The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on auditors’ performance as well as the influence of IT fit on auditors’ performance. It also examined the mediating effect of IT fit on the relationship between these independent variables and auditors’ performance. Data from 274 auditors were analyzed using the PLS-SEM. The results indicate that auditors perceived their utilisation of IT utilisation to be less than the importance of IT, hence providing important insights into the importance and the utilisation of technologies in the context of audit work in Yemen. The findings suggest that information systems audit in Yemen is still at the minimum level. Further analyses on the effect of the independent variables, namely IT knowledge, facilitating resources, IT trust, competitive pressure, management support, client’s complexity of the IT system, internalisation and cognitive style, on IT fit show them to be positive and significant. Interestingly, IT fit is found to be a mediator between these eight variables and auditors’ performance. This study also finds that management support, IT knowledge, IT trust, internalisation, IT training, client’s complexity of the IT System, cognitive style and IT fit have positive and significant effects on auditors’ performance. The three most important variables are IT knowledge, facilitating resources, and management support. The findings suggest the important role of IT fit in increasing the effect of these variables on auditors’ performance. Therefore, audit firms and professional bodies need to focus on the issue of IT fit to increase the performance of their auditors.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Al-Ansi, Ali Ali Musaed
author_facet	Al-Ansi, Ali Ali Musaed
author_sort	Al-Ansi, Ali Ali Musaed
title	IT fit on auditors’ performance in Yemen
title_short	IT fit on auditors’ performance in Yemen
title_full	IT fit on auditors’ performance in Yemen
title_fullStr	IT fit on auditors’ performance in Yemen
title_full_unstemmed	IT fit on auditors’ performance in Yemen
title_sort	it fit on auditors’ performance in yemen
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5727/1/s93095_01.pdf https://etd.uum.edu.my/5727/2/s93095_02.pdf
_version_	1747827971337486336
spelling	my-uum-etd.57272021-03-18T03:09:18Z IT fit on auditors’ performance in Yemen 2015 Al-Ansi, Ali Ali Musaed Ismail, Noor Azizi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business T58.5-58.64 Information technology The alignment between the importance and utilisation of IT (IT fit), and the impact of IT fit on organisational performance has been an issue of concern for many researchers. Therefore, this study examined the effect of organisational, social, individual, and environmental factors on IT fit and on auditors’ performance as well as the influence of IT fit on auditors’ performance. It also examined the mediating effect of IT fit on the relationship between these independent variables and auditors’ performance. Data from 274 auditors were analyzed using the PLS-SEM. The results indicate that auditors perceived their utilisation of IT utilisation to be less than the importance of IT, hence providing important insights into the importance and the utilisation of technologies in the context of audit work in Yemen. The findings suggest that information systems audit in Yemen is still at the minimum level. Further analyses on the effect of the independent variables, namely IT knowledge, facilitating resources, IT trust, competitive pressure, management support, client’s complexity of the IT system, internalisation and cognitive style, on IT fit show them to be positive and significant. Interestingly, IT fit is found to be a mediator between these eight variables and auditors’ performance. This study also finds that management support, IT knowledge, IT trust, internalisation, IT training, client’s complexity of the IT System, cognitive style and IT fit have positive and significant effects on auditors’ performance. The three most important variables are IT knowledge, facilitating resources, and management support. The findings suggest the important role of IT fit in increasing the effect of these variables on auditors’ performance. Therefore, audit firms and professional bodies need to focus on the issue of IT fit to increase the performance of their auditors. 2015 Thesis https://etd.uum.edu.my/5727/ https://etd.uum.edu.my/5727/1/s93095_01.pdf text eng public https://etd.uum.edu.my/5727/2/s93095_02.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdalla, I. A., & Al-Homoud, M. (1995). A survey of Management Training and Development Practices in the State of Kuwait. Journal of Management Development, 14(3), 14-25. Adams, D. A, Nelson, R. R, & Todd, PA. (1992). Perceived Usefulness, Ease of Use, and Usage of Information Technology: A Replication. MIS Quarterly, 16 (2), 227–47 Adams, J., Khan, H. T. A., Raeside, R., & White, D. (2007). 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