The effects of audit competency, situational support, and information search on auditors’ performance

Authors

  • Nurul Fitri Mohd Noor Faculty of Business, Information and Human Sciences, Infrastructure University Kuala Lumpur, Kajang, Malaysia
  • Razana Juhaida Johari Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Malaysia
  • Zuraidah Mohd Sanusi Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Malaysia

DOI:

https://doi.org/10.24191/jeeir.v10i3.18970

Keywords:

Audit, Auditor performance, Competency, Situational support, Information search

Abstract

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) framework, this study examines the direct effects of audit competency, situational support and information search factors in enhancing auditors’ performance.  A survey was conducted on audit firms of varying sizes in Malaysia. The data were collected and were analyzed using Structural Equation Modelling-Partial Least Square (SEM-PLS) statistical tools. Based on evidence from external auditors, the results indicate that audit competency, situational supports and information search are important in the efficiency and effectiveness of auditors’ performance. This study has several contributions to the literature.

Author Biographies

Nurul Fitri Mohd Noor, Faculty of Business, Information and Human Sciences, Infrastructure University Kuala Lumpur, Kajang, Malaysia

Nurul Fitri Mohd Noor is a PhD student under supervision of Professor Dr. Zuraidah Mohd Sanusi and she is the main author for this research. She can be contacted via email on nfitri1984@gmail.com. Currently, she is a lecturer at the Faculty of Business, Information and Human Sciences, Infrastructure University Kuala Lumpur (IUKL), Kajang, Selangor. Her teaching portfolio includes subjects from various fields including auditing, accounting information systems, management accounting and financial accounting. Her research interest covers auditing, risk management, financial crime and corporate governance. Before joining IUKL, she worked as an auditor with Kamal Zahari & Co for several years.

Razana Juhaida Johari, Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Malaysia

Razana Juhaida Johari, Phd is Associate Professor in the Faculty of Accountancy at the Universiti Teknologi Mara (UiTM), Shah Alam and she is the corresponding author for this research. Her main research activity is in the area of auditing, accounting and corporate governance. She has published widely on these subjects in publications such as the Management and Accounting Review, Asia-Pacific Management Accounting Journal and others reputable journals. She can be contacted via email on razana@uitm.edu.my.

Zuraidah Mohd Sanusi, Faculty of Accountancy, Universiti Teknologi MARA Shah Alam, Malaysia

Zuraidah Mohd Sanusi, Ph.D., is a professor at the Faculty of Accountancy and senior research fellow at the Accounting Research Institute. She is currently the director of Centre for Institutional Leadership, ILD UiTM. Her main research interest is social business, auditing, forensic accounting, corporate reporting, corporate governance, management accounting and management. She can be contacted via email on zuraidahms@uitm.edu.my and ORCID ID is 0000-0002-8047-4219.

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2022-09-30

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Mohd Noor, . M. N., Johari, R. J., & Mohd Sanusi, Z. (2022). The effects of audit competency, situational support, and information search on auditors’ performance. Journal of Emerging Economies and Islamic Research, 10(3), 1–20. https://doi.org/10.24191/jeeir.v10i3.18970

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