Citation

Jaffar, Nahariah and Ahmad, Abdul Aziz and Sulaiman, Noor Adwa (2022) Data analytics competency and religiosity influence on external auditors’ performance in Malaysia. F1000Research, 10. p. 1133. ISSN 2046-1402

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Abstract

Data analytics can support the external auditors’ judgements. However, little is known about the external auditors’ data analytics competency. Likewise, role of religiosity in enhancing the external auditors’ performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors’ performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors’ performance relationship. Methods – Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional). Results – Data analytics competency (personal capabilities) has a significant positive effect on the Muslim external auditors’ performance, whereas data analytics competency (technologies and tools expertise) has a significant positive affect on the non-Muslim external auditors’ performance. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors’ performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors’ performance. Meanwhile, religiosity (faith) has a significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors’ performance. Conclusion – This study demonstrates that data analytics competency and religiosity can influence the external auditors’ performance.

Item Type:	Article
Uncontrolled Keywords:	Data analytics, competency, religiosity, external auditors, performance, Malaysia, Muslim, non-Muslim
Subjects:	Q Science > QA Mathematics > QA440-699 Geometry. Trigonometry. Topology
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	06 Apr 2022 00:31
Last Modified:	06 Apr 2022 00:31
URII:	http://shdl.mmu.edu.my/id/eprint/10040

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