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
· Contemporary Management Rese... · 0 citations