Factors Influencing Intention of Yemenis to Adopt Internet Banking

The aim of this study is to identify factors that influence intention to adopt internet banking in Yemen. The theoretical framework of the study is based on modified version of Technology Acceptance Model (TAM). This study develops a technology acceptance model for internet banking in the form of a conceptual framework to explain the factors influencing Yemenis intention to adopt internet banking. The model employs perceived usefulness (PU), perceived ease of use(PEOU), computer self-efficacy (CSE), facilitating conditions (FC) and perceived credibility (PC). The results suggest that CSE and FC had a significant relationship with behavioral intention, FC had a significant relationship with both PEOU and behavioral intention and PU had the most significant relationship with behavioral intention. However, PC does not have relationship with PEOU. In addition, PEOU had a significant negative relationship with behavioral intention

The mediating effect of IT capability on the relationship between TQM and MO with microfinance institutions performance

Microfinance, an effective tool to fight poverty and economic development, has attracted the attention of governments, international organizations, and academicians across the globe. Although the literature confirms on the significant effect of Total Quality Management (TQM), Market Orientation (MO), and Information Technology (IT) on MFIs performance, research done on the relationships between these factors is still insufficient. This study aims to examine the interaction effects of TQM, MO, and IT capability on MFIs performance and thus, provide additional insights into the literature. It also examines the mediating effect of IT capability on the relationship between TQM and MO with the MFIs performance. The study employs Resource-Based View as the guiding theory with two supporting theories, namely, Dynamic Capability Theory and Complementarity Theory. Cross-sectional survey was employed, and questionnaires were administered to collect data from the branch managers in Yemen. Out of 166 questionnaires distributed through a self-administered approach, 125 usable responses were used for the analysis. Partial Least Square-Structural Equation Modeling was advocated and the result provides an empirical evidence of the significant effect of TQM, MO and IT capability on the MFIs performance. More important, this study reveals that IT capability is a significant mediator on the relationship between TQM, MO and MFIs performance, and hence supporting the theoretical premises. The study concludes with the theoretical contributions, managerial implications on MFIs, limitations of the study and suggestions for future research

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