| Autor: |
Al-Ansi, A.A., Al-Ansi, Ali Ali, Ismail, Noor Azizi, Senan, Nabil Ahmad Mareai, Al-Swidi, Abdullah Kaid, Al-Dhaafri, Hassan Saleh, Faaeq, Munadil khaleel, Homaid, Abdo Ali |
| Jazyk: |
angličtina |
| Rok vydání: |
2017 |
| Předmět: |
|
| Popis: |
The 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. Scopus |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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