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Determinants of Auditors¡¯ Work Performance

Author

Listed:
  • Siti Rodziah Ahmad
  • Hilwani Hariri
  • Siti Noor Hayati Mohamed Zawawi
  • Razinah Hassan

Abstract

This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors¡¯ work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed. The results show that skills, attitude and knowledge of auditors determine their work performance. The results from the study can be useful to regulators, the Institute audit firms and academician.

Suggested Citation

  • Siti Rodziah Ahmad & Hilwani Hariri & Siti Noor Hayati Mohamed Zawawi & Razinah Hassan, 2019. "Determinants of Auditors¡¯ Work Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 230-238, May.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:3:p:230-238
    DOI: 10.5430/ijfr.v10n3p230
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    References listed on IDEAS

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    6. Mpho Ramuhulu & Ngonidzashe Chiranga, 2018. "An Investigation into the Causes of Failures in Railway Infrastructure at Transnet Freight Rail - A Case of the Steel and Cement Business Unit," International Journal of Sustainable Agricultural Research, Conscientia Beam, vol. 7(1), pages 8-26.
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