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Modulation of the Neurophysiological Response to Fearful and Stressful Stimuli Through Repetitive Religious Chanting

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Data analytics competency and religiosity influence on external auditors' performance in Malaysia.

Nahariah Jaffar¹, Abdul Aziz Bin Ahmad¹, Noor Adwa Sulaiman²

¹Faculty of Management, Multimedia University, Persiaran Multimedia, Cyberjaya, Selangor, 63100, Malaysia.

|March 1, 2022

Summary

Data analytics competency significantly impacts external auditor performance, with specific skills benefiting Muslim and non-Muslim auditors differently. Religiosity also moderates these relationships, influencing auditor performance based on faith and virtue.

Keywords:

Data analytics Malaysia Muslim competency external auditors non-Muslim performance religiosity

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Area of Science:

Accounting Information Systems
Auditing
Behavioral Accounting

Background:

External auditors' data analytics competency is under-researched.
The influence of religiosity on external auditor performance requires further investigation.
Data analytics offers potential to enhance auditor judgment.

Purpose of the Study:

To examine the effect of data analytics competency on external auditor performance.
To investigate the moderating role of religiosity in the relationship between data analytics competency and external auditor performance.

Main Methods:

Survey of 201 external auditors.
Assessed data analytics competency dimensions: personal capabilities, professional expertise, technical skills, and technologies/tools expertise.
Measured religiosity by level and dimensions (faith, virtue, optional).

Main Results:

Personal capabilities in data analytics positively affect Muslim external auditors' performance.
Technologies and tools expertise in data analytics positively affect non-Muslim external auditors' performance.
Religiosity (level and virtue) moderates the relationship between data analytics competency and Muslim auditors' performance; religiosity (faith) moderates for non-Muslim auditors.

Conclusions:

Data analytics competency is a key determinant of external auditor performance.
Religiosity plays a significant moderating role in the relationship between data analytics competency and external auditor performance.
Findings highlight the differential impact of data analytics skills and religiosity across auditor demographics.