Data analytics competency and religiosity influence on external auditors' performance in Malaysia.
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DOI: 10.12688/f1000research.73206.1
Abstract: Background - 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.… read more here.
Keywords: data analytics; auditors performance; religiosity; analytics competency ... See more keywords
Factors affecting tax auditors’ performance: the moderating role of locus of control
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DOI: 10.21511/ppm.18(2).2020.04
Abstract: This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of… read more here.
Keywords: tax; locus control; tax auditors; auditors performance ... See more keywords