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

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

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...

Full description

Bibliographic Details
Main Authors:	Al-Ansi, Ali Ali, Senan, Nabil Ahmad Mareai, Faaeq, Munadil Khaleel, Al-Swidi, Abdullah Kaid, Homaid, Abdo Ali, Al-Matari, Yahya Ali
Format:	Conference or Workshop Item
Language:	English
Published:	2011
Subjects:	HD28 Management. Industrial Management
Online Access:	https://repo.uum.edu.my/id/eprint/24879/1/2nd%20IRC%202017%20110%201.pdf

Similar Items

The influence of audit committee effectiveness on banks’ performance in Yemen
by: Al-Matari, Yahya Ali, et al.
Published: (2016)

Audit Committee Characteristics and Firm Performance: Evidence from Malaysian Finance Companies
by: Al-Matari, Yahya Ali, et al.
Published: (2017)

Board of directors, audit committee characteristics and performance of Saudi Arabia listed companies
by: Al-Matari, Yahya Ali, et al.
Published: (2012)

Corporate governance and performance of Saudi Arabia listed companies
by: Al-Matari, Yahya Ali, et al.
Published: (2012)

The role of customer-focused strategies to improve Islamic microfinance institutions performance: empirical evidence and lessons from Yemen
by: Homaid, Abdo Ali, et al.
Published: (2017)

The relationship between communication, customer knowledge and customer loyalty in Saudi Arabia insurance industry companies
by: Alawni, Mohammed Saad, et al.
Published: (2015)

The effect of board of directors characteristics, audit committee characteristics and executive committee characteristics on firm performance in Oman: An empirical study
by: Al-Matari, Ebrahim Mohammed, et al.
Published: (2014)

Technology adoption and innovation of e-government in republic of Iraq
by: Faaeq, Munadil K., et al.
Published: (2014)

The impact of board characteristics on firm performance: Evidence from nonfinancial listed companies in Kuwaiti Stock Exchange
by: Al-Matari, Ebrahim Mohammed, et al.
Published: (2012)

The failure of democracy in Yemen: An analysis of external dimension
by: Fakirah, Galal Ibrahim
Published: (2015)

Risks and foreign direct investment inflows: Evidence from Yemen
by: Al-Jaifi, Hamdan Amer Ali, et al.
Published: (2016)

Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi
by: Putra, Rediyanto, et al.
Published: (2018)

Generation Gap at D Beach Resort
by: Ahmad, Fais, et al.
Published: (2017)

Understanding Continuance Usage of Electronic Government Service from the Perspectives of UTAUT in the Context of Unsecured Regions
by: Faaeq, Munadil K., et al.
Published: (2017)

The relationship between enterprise resource planning, Total Quality Management, organizational excellence, and organizational performance-the mediating role of Total Quality Management and organizational excellence
by: Saleh Al Dhaafri, Hassan, et al.
Published: (2014)

Organizational excellence as the driver for organizational performance: A study on Dubai Police
by: Al-Dhaafri, Hassan Saleh, et al.
Published: (2014)

The puzzle of internal audit function budget toward specialist auditor choice and audit fees: does family ownership matter? Malaysian evidence.
by: AL Qadasi, Adel Ali, et al.
Published: (2018)

External auditors' reliance on the internal audit function
by: Ng, Diana Poh Lian, et al.
Published: (2015)

The Impact of Cooperation between Internal and External Auditors: Empirical Evidence from the Internal Auditor’s Perspective
by: Badara, Mu’azu Saidu
Published: (2017)

Panduan Audit EKSA untuk Auditor Dalaman UMP
by: Siti Aishah, Ghani
Published: (2018)

TQM and performance linkage in the microfinance institutions: The mediating role of IT capability
by: Homaid, Abdo Ali, et al.
Published: (2015)

Corporate Governance (Board of Directors and Audit Committee Characteristics) and Firm Performance
by: Al Matari, Yahya Ali, et al.
Published: (2011)

Does reliance on internal auditors’ work reduced the external audit cost and external audit work?
by: Saidin, Siti Zabedah
Published: (2014)

The Moderating Effect of Organizational Climate on the Relationship Between of Total Quality Management (TQM) on Organisational Sustainability: The Case of the Hotel Industry in Saudi Arabia
by: Alharbi, Khalid, et al.
Published: (2017)

The utilisation of generalized audit software (GAS) by external auditors
by: Ahmi, Aidi, et al.
Published: (2012)

Higher Education of Yemen: History, Development and Current Status
by: Al-haimi, Basheer, et al.
Published: (2017)

Reproductive medicine: infertility in Yemen, causes, diagnosis and outcome of assisted reproductive treatment
by: Allow, Ahmed Kaid Naji, et al.
Published: (2013)

Organization Communication Satisfaction On Job Performance With Behavioural Factors As Mediators And Moderators Among Nurses In Jordanian Public Hospitals
by: Al Refae, Yousef Ali Mohammad
Published: (2023)

Audit Exemption For Small And Medium Enterprises: Perceptions Of Malaysian Auditors
by: Haron, Hasnah, et al.
Published: (2016)

Growth Performance of Thamari Sheep in Yemen
by: Al-Nokhaif, Abdullah Ali Abdullah
Published: (2009)

Audit committee attributes and auditor brand name of listed companies in Nigeria
by: Bala, Hussaini, et al.
Published: (2019)

IT-based innovation and new product development performance in Yemen: the moderating role of intellectual property
by: A. Jandab, Abdulwahab, et al.
Published: (2019)

The Moderating Role of Knowledge Management on the Relationship between Information Technology and Total Quality Management: The Case of the Public Hospitals in Saudi Arabia
by: Al Ghamdi, Abdulrahman Ahmad, et al.
Published: (2017)

An evaluation of the internal audit function from the perspective of external auditors
by: Lim, Seng Leong, et al.
Published: (2014)

Perceptions of external auditors on audit committee effectiveness : antecedents and consequences.
by: Loo, Grace Su Ying., et al.
Published: (2008)

Internal audit effectiveness in the Malaysian local authorities: internal auditors’ perspectives / Halimah @ Nasibah Ahmad
by: Ahmad, Halimah @ Nasibah
Published: (2014)

Business Process Reengineering and Changing Management: A Case Study of Yemen Culture Attaché in Malaysia
by: Al-haimi, Basheer, et al.
Published: (2016)

The relationship between total quality management practices and individual readiness for change at petroleum exploration and production authority in Yemen
by: Al-Maamari, Qais Ahmed, et al.
Published: (2017)

The role of subjective norms in theory of planned behavior in the context of organic food consumption
by: Al-Swidi, Abdullah Kaid, et al.
Published: (2014)

The role of supply chain management toward performance of manufacturing companies in Yemen
by: Abu al-Rejal, Hussein Mohammed, et al.
Published: (2018)