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Mohd Nazli Mohd Nor

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Open access Jul 2026

Big Data Analytics Adoption and Professional Skepticism: The Role of Auditors’ Experience, Self-Efficacy, and Trust

The findings indicate that certain auditors’ characteristics positively influence perceptions of BDA’s usefulness and ease of use, subsequently affecting adoption intentions and actual adoption, but not all auditors’ characteristics show this positive influence.

Moath Abdelkarim Abu Al Rob, Mohd Nazli Mohd Nor, Zalailah Salleh · 0 citations

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