IPN Journal of Research and Practice in Public Sector Accounting and Management - 2023 : The Implications Of Digital Audit Practice, Management Support And Team Support On Auditor Performance

Zuraidah, Mohd Sanusi and Nurul Fitri, Mohd Noor and Yusarina, Mat Isa and Aziatul Waznah, Ghazali (2023) IPN Journal of Research and Practice in Public Sector Accounting and Management - 2023 : The Implications Of Digital Audit Practice, Management Support And Team Support On Auditor Performance. IPN Journal of Research and Practice in Public Sector Accounting and Management, 13 (1). 0-0. ISSN 2180-4508

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Abstract

Purpose: The study investigates the direct effects of digital audit practice, management support, and team support on the auditor's performance on the adoption of digital audit in conducting the audit assessment. Design/Methodology/Approach: A questionnaire survey was distributed to auditors from audit firms of varying sizes in Malaysia. The study received final usable 150 questionnaires. The data was analysed using Structural Equation Modelling-Partial Least Square (PLS) statistical tools. Findings: The findings show that digital audit practice, management support, and team support significantly influence auditor performance, indicating that auditors require holistic cooperation from various stakeholders in adopting digital audits Research Limitation: This study is subject to the perception of the auditors in responding to the practice of digital auditing, which could differ from the actual adoption of the digital audit. Practical Implication: In the pursuit of digital transformation, the people and the work culture change the way audits are conducted and impose profound implications for audit professionals. Social Implications: The opportunity and disruption in the era of digital audit has required the auditors' role to evolve, empowering auditors to put greater emphasis on risk identification and business insights. Originality: This study provides evidence on the importance of digital audit techniques to move away from the traditional approach to more data-enabled technologies. This transformation sweeps across the audit value chain and auditors must comprehend emerging concerns regarding future audit involvements and progression

Item Type:	Article
Uncontrolled Keywords:	Audit practice, management support, team support, digital audit, audit assessment.
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY1 UPTM
Date Deposited:	18 Jul 2025 02:15
Last Modified:	18 Jul 2025 02:15
URI:	http://eprints.kuptm.edu.my/id/eprint/4891

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