Jaffar, Nahariah and Aziz Ahmad, Abdul Aziz and Sulaiman, Noor Adwa (2022) Technology readiness and data analytics competencies of the Muslim and non-Muslim external auditors: A comparative analysis. Journal of Islamic Accounting and Business Research, 13 (6). pp. 920-941. ISSN 1759-0817, DOI https://doi.org/10.1108/JIABR-11-2020-0341.
Full text not available from this repository.Abstract
Purpose: The purpose of this study was to investigate the level of technology readiness (TR) of the Muslim and non-Muslim external auditors and its effect on their data analytics competencies (DACs). Literature is insufficient in addressing the comparative analysis of these constructs among these auditing professionals. Design/methodology/approach: A survey was conducted on 201 external auditors. Questionnaire was developed based on TR and DAC literature. Pilot testing was conducted on 50 respondents, who were drawn from the sample. Findings: Non-Muslim external auditors were found to be more technology ready than Muslim external auditors. The optimum dimension of TR was significantly different between Muslim and non-Muslim external auditors. Significant mean difference was found only for personal capabilities dimension of DAC between Muslim and non-Muslim external auditors. TR had a significant effect on Muslim external auditors’ personal capabilities dimension of DAC; however, there was insignificant effect on all DAC dimensions for non-Muslim external auditors. The highest DAC score of the external auditors were only at the beginner level for technical skills and technologies and tools expertise dimensions. Research limitations/implications: Using students as proxies for external auditors could lead to concerns with generalisability. Nonetheless, these students were competent to act as proxies as they had completed a six-month internship at an accounting firm. Practical implications: The findings manifested the need for Muslim external auditors to be more technology ready. External auditors need to enhance their DAC to meet digital economic needs. Originality/value: This study advocated the importance for auditing professionals to acknowledge the new data analytics challenges. © 2020, Emerald Publishing Limited.
| Item Type: | Article |
|---|---|
| Funders: | Fisabilillah R&D Grant Scheme (FRDGS) Yayasan Universiti Multimedia [Grant No: MMU/YUM/JAZ/FRDGS2018/36] |
| Uncontrolled Keywords: | Technology readiness; Muslim; External auditors; Non-Muslim; Data analytics competencies |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Business and Economics |
| Depositing User: | Ms. Juhaida Abd Rahim |
| Date Deposited: | 27 Oct 2023 06:53 |
| Last Modified: | 27 Oct 2023 06:53 |
| URI: | http://eprints.um.edu.my/id/eprint/43570 |
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