The effects of audit competency, situational support, and information search on auditors’ performance / Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi and Razana Juhaida Johari

• Main Authors: Mohd Noor, Nurul Fitri, Mohd Sanusi, Zuraidah, Johari, Razana Juhaida
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Selangor 2022
• Subjects: Communication of information; Disclosure in accounting; Auditing. Auditors
• Online Access: https://ir.uitm.edu.my/id/eprint/74890/1/74890.pdf; https://ir.uitm.edu.my/id/eprint/74890/; http://myjms.mohe.gov.my/index.php/JEEIR
• Institution: Universiti Teknologi Mara

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.