Purpose This study aims to investigate the factors associated with the intention to use
information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses …

In this study the researcher aims to investigate the effect of virtual audit proficiency on both
audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover …

The objective of this study is to investigate the influence of workplace learning,
organisational culture, personal characteristics, such as motivation to learn and self-efficacy …

Humanity now lives and works in two worlds—the physical world and the cyber world. Tech
workers are employees, not necessarily information technology (IT) professionals, who work …

Currently, in the era of industry 4.0, the business world is experiencing rapid changes. This
change is marked by various developments in the world of technology, including the …

This research study examines the effect of information technology (IT) determining factors (IT
awareness and IT proficiency) and IT adoption by auditing Limited Liability Partnerships …

This study examines the skill development factors influencing Information Technology (IT)
competency in respect of external auditors. It applies the human capital theory (HCT) as the …

The industrial revolution 4.0 has penetrated all fields, including accounting and auditing.
Higher education institutions and universities, in this case as labor printers, are also …

In this study the researchers aim to investigate the effect of IT audit self-efficacy, subjective
norm, IT facilitating resources on both IT audit importance (perceived usefulness and …

The main focus of the present study was to investigate the relationship between supervisor
support, organisational support, organisational culture, and information technology (IT) …