The effects of audit competency, situational support, and information search on auditors’ performance / Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi and Razana Juhaida Johari

• Main Authors: Mohd Noor, Nurul Fitri, Mohd Sanusi, Zuraidah, Johari, Razana Juhaida
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Selangor 2022
• Subjects: Communication of information; Disclosure in accounting; Auditing. Auditors
• Online Access: https://ir.uitm.edu.my/id/eprint/74890/1/74890.pdf; https://ir.uitm.edu.my/id/eprint/74890/; http://myjms.mohe.gov.my/index.php/JEEIR

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) frame...