Effect of IT Knowledge and IT Regulations on External Auditors' Performance: The Moderating Role of Audit Firm Size in Yemen

• 主要な著者: Al-Ansi, Ali Ali, Senan, Nabil Ahmad Mareai, Faaeq, Munadil Khaleel, Al-Swidi, Abdullah Kaid, Homaid, Abdo Ali, Al-Matari, Yahya Ali
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2011
• 主題: HD28 Management. Industrial Management
• オンライン･アクセス: http://repo.uum.edu.my/24879/1/2nd%20IRC%202017%20110%201.pdf; http://repo.uum.edu.my/24879/

The study aimed to investigate combined effect of IT knowledge, IT regulations of professional bodies, and audit firm size on auditors' performance in Yemen.Furthermore, this study tests the moderating role of firm size in the relationship between IT knowledge and auditors' performance.To...