"ICT and Sole Proprietary Audit Firm" by Mohammed Muneerali Thottoli
The main objective of this study is to investigate the mediating effect of information Communication Technology (ICT) training on the linkage between ICT confidence, ICT challenges as antecedents of Sole Proprietary Practicing Audit Firms (SPPAFs) were the firms having lower than 100 clients. The study adopts a quantitative approach where a set of questionnaires were designed using a Likert scale to collect 165 usable data from auditors of SPPAFs in India. The data were analyzed using Smart PLS and SPSS statistical tools. The findings confirmed that ICT training mediates the linkages between I...
Source: uow.edu.au