...Saeed Rabea Baatwah; Ali Ali Al-Ansi; Ehsan Saleh Almoataz; Zalailah Salleh Purpose Auditors’ self-efficacy (SE) represents their level of confidence in improving their audit performance. This may be a crucial factor for auditors to perform effectively during the health crisis of COVID-19...

... influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating conditions and behavioural intention would have significant and positive effects on frequency of use (actual usage). Design/methodology/approach – The study utilised a quantitative...

...Tho Lai Mooi Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their performance (Bandura 1977). Self beliefs can influence behaviour choices, determine the amount of effort...