The Effect of IT knowledge and IT Training on the IT Utilization among External Auditors: Evidence from Yemen

Ali Ali Al-Ansi,Abdullah Kaid Al-Swidi,Noor Azizi Bin Ismail

doi:10.5539/ass.v9n10p307

Abstract

This study aimed to investigate the level of IT utilization and the factors that influence the IT utilization among the audit practitioners in Yemen. The proposed model investigates the impact of IT knowledge, IT training and firm category on the IT utilization. The researchers use a survey questionnaire, the data were collected from 197 external auditors representing Big-4 and non-Big-4 firms operating in Yemen. The Partial Least Squares (PLS) Structural Equations Modeling Approach was employed to analyze the data and test the proposed model. The results showed that IT knowledge and IT training significantly contributed to IT utilization among the external auditors. The originality of this paper comes from the way it contributes towards understanding the joint effect of IT knowledge and training in understanding the IT utilization. In addition, it enhances the current understanding of the moderating effect of the firm category, Big 4 and Non-Big 4, on the relationship between the IT Training and the IT utilization among external auditors.

Highlights

The use of information technology (IT) is becoming increasingly popular in business
This study aimed to investigate the level of IT utilization and the factors that influence the IT utilization among the audit practitioners in Yemen
The researchers use a survey questionnaire, the data were collected from 197 external auditors representing Big-4 and non-Big-4 firms operating in Yemen

Summary

Introduction

The use of information technology (IT) is becoming increasingly popular in business. The computer was one of the most governing technological advances. Information technologies have had a strong effect on many areas of people activities, such as business, science, engineering, and medicine. The advent of IT has changed the way many organizations used to follow to conduct their businesses. IT systems can carry out a lot of duties and management is recurrently found new ways to utilize the computer and the supporting systems to support operational efficiency and to help in future judgment and decision making. Since many businesses use computers, external auditors are having problems adjusting to the rapidly changing technology aspect (Ismail & Abidin, 2009; Yang & Guan, 2004)

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