Citation

Jaffar, Nahariah and 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

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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.

Item Type:	Article
Uncontrolled Keywords:	Technology readiness, data analytics competencies
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management > HD30.2 Electronic data processing. Information technology. Including artificial intelligence and knowledge management
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	06 Oct 2022 02:28
Last Modified:	06 Oct 2022 02:28
URII:	http://shdl.mmu.edu.my/id/eprint/10232

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