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AuthorAl-Ansi, A.A.
AuthorAl-Ansi, Ali Ali
AuthorIsmail, Noor Azizi
AuthorSenan, Nabil Ahmad Mareai
AuthorAl-Swidi, Abdullah Kaid
AuthorAl-Dhaafri, Hassan Saleh
AuthorFaaeq, Munadil khaleel
AuthorHomaid, Abdo Ali
Available date2020-08-25T10:28:20Z
Publication Date2017
Publication NameInternational Journal of Economic Research
ResourceScopus
ISSN0972-9380
URIhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85045782585&partnerID=40&md5=2f6200a4c99a7fd2f84a1a0d174f6653
URIhttp://hdl.handle.net/10576/15767
AbstractThe main purpose of this study is to examine the effect of IT knowledge, IT training on IT utilization in the context of audit job in Yemen. It also examines the mediating effect of IT importance on the relationship between IT training and IT knowledge with IT utilization. A survey questionnaire approach was utilized to collect the data covering 197 external auditors from the Big-Four and the non-Big-Four firms. The Partial Least Squares (PLS) was employed to analyze the data to test the proposed model. The results show that IT knowledge, IT importance and IT training had a direct and significant effect on IT utilization among the study sample. This study contributes significantly to the body of knowledge by examining the combined effect of IT knowledge, IT importance, IT training on the IT utilization. It also improves the understanding of the mediating impact of IT importance on the relationships between IT knowledge, IT training with IT utilization among Yemeni external auditors.
Languageen
PublisherSerials Publications
SubjectAuditors
Information technology
IT importance
IT knowledge
IT training
IT utilization
TitleThe effect of IT knowledge and IT training on IT utilization among yemeni external auditors: The mediating role of IT importance
TypeArticle
Pagination413-432
Issue Number16
Volume Number14


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