Determinants of auditors' work performance

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, atti...

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Bibliographic Details
Published in:International Journal of Financial Research
Main Author: Ahmad S.R.; Hariri H.; Zawawi S.N.H.M.; Hassan R.
Format: Article
Language:English
Published: Sciedu Press 2019
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065959087&doi=10.5430%2fijfr.v10n3p230&partnerID=40&md5=12339c666f33a6923b75722454eabd8b
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Summary: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. © Sciedu Press.
ISSN:19234023
DOI:10.5430/ijfr.v10n3p230