TY - JOUR
T1 - The effect of IT knowledge and IT training on IT utilization among yemeni external auditors
T2 - The mediating role of IT importance
AU - Al-Ansi, Ali Ali
AU - Ismail, Noor Azizi
AU - Senan, Nabil Ahmad Mareai
AU - Al-Swidi, Abdullah Kaid
AU - Al-Dhaafri, Hassan Saleh
AU - Faaeq, Munadil khaleel
AU - Homaid, Abdo Ali
N1 - Publisher Copyright:
© Serials Publications Pvt. Ltd.
PY - 2017
Y1 - 2017
N2 - 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.
AB - 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.
KW - Auditors
KW - Information technology
KW - IT importance
KW - IT knowledge
KW - IT training
KW - IT utilization
UR - http://www.scopus.com/inward/record.url?scp=85045782585&partnerID=8YFLogxK
M3 - Article
AN - SCOPUS:85045782585
SN - 0972-9380
VL - 14
SP - 413
EP - 432
JO - International Journal of Economic Research
JF - International Journal of Economic Research
IS - 16
ER -