EFFECT OF TOP MANAGEMENT SUPPORT, INFORMATION TECHNOLOGY COMMITTEE, AND INFORMATION TECHNOLOGY SUPPORT SERVICES ON AUDIT TECHNOLOGY PERFORMANCE: A CASE OF GHANA

This study aimed to investigate the effects of top management support (TMS), information technology committee (ITC), and information technology support services (ITSS) on audit technology performance (ATP) in the context of the public sector in Ghana. The study used an online survey generated by Google form and shared via social media application (i.e., E-mail, WhatsApp, and others) to accumulate data from randomly selected auditors working in public sectors. Data analysis was performed using SmartPLS 3.0 techniques such as the PLS algorithm, bootstrapping, and blindfolding. The research findings evidenced that there is a significant effect of TMS, ITC, and ITSS on ATP. The proposed model of the study has a 78% explanatory power. Furthermore, the present study calls for future studies to collect data from both public and private sectors and enlarge the sample size..