Mokhtar Abdulhakim Alsabahi; Ku Maisurah Ku Bahador; … - In: Cogent business & management 8 (2021) 1, pp. 1-25
characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors … competency. Using a simple random sampling technique, a self-administered questionnaire was completed by 220 external auditors in … and positively influence the IT competency of the external auditors. Organisational culture also significantly moderates …