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 examine the hypothesized model, the quantitative research design was employed. A questionnaire survey was used to collect the data from 274 external auditors working in Big-four firms, non-Big-four international firms, local firms and sole practitioners working in Yemen. To test the proposed hypotheses, the Partial Least Squares, Structural Equations Modeling Approach was employed.The model with direct effects and moderating effect achieves an appropriate level of predictive validity for the key endogenous construct (auditors' performance).In addition, the findings of the statistical results confirmed the significant effect of the IT knowledge, regulations of professional bodies, and firm size on external auditors' performance. The value of this paper was in showing the importance of IT knowledge of the auditors, IT regulations of the professional bodies, and firm size to enhance the overall external auditors' performance. More importantly, this paper reveal the significant role of firm size as moderating between the relationship of IT knowledge and auditors' performance

The effect of IT knowledge and IT training on IT utilization among yemeni external auditors: The mediating role of IT importance

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.Scopu