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.
Abstract
This paper addresses the gap in the literature regarding the adoption of Big Data Analytics (BDA) by auditors and its impact on professional skepticism (PS). It explores how auditors’ personal traits, such as prior experience, self-efficacy, and trust, influence their perceived usefulness (PU) and perceived ease of use (PEU) of BDA. Additionally, it examines how these perceptions affect their behavioral intentions (BI) to adopt BDA tools, whether this leads to actual usage (AU), and subsequently investigates whether the AU of BDA impacts PS. A questionnaire was prepared and distributed to 94 external auditors from the Big Four auditing firms in Palestine (86% response rate) by adopting the census method. 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. However, not all auditors’ characteristics show this positive influence. Furthermore, the AU of BDA is found to significantly impact PS, suggesting that BDA tools could enhance audit quality. The study’s results emphasize the importance of keeping PS strong as technology evolves. These findings are essential for audit firms looking to use BDA to improve audit quality.
This study aims to identify the factors affecting the intention to use data analytics (DA) tools
by auditors in independent auditing firms in Hanoi. Using a qualitative research method
through a systematic literature review, the paper analyzes and synthesizes secondary data from
reputable academic works and professional reports. The main research result is the proposal
of a comprehensive theoretical model, developed based on the Unified Theory of Acceptance
and Use of Technology (UTAUT), which identifies five core factors influencing auditors'
intention to use DA: Perceived Usefulness, Perceived Ease of Use, Social Influence,
Facilitating Conditions, and a crucial contextual factor, Auditor Competency. Consequently,
the study provides significant managerial implications, recommending that auditing firms
should develop clear technology investment and training strategies, educational institutions
and professional associations should update their curricula, and auditors themselves should
proactively enhance their capabilities. These recommendations provide a scientific basis for
relevant stakeholders to promote digital transformation, thereby improving the quality and
competitiveness of the Vietnamese audit industry. The novelty of the research lies in filling an
academic gap by focusing deeply on DA tools within the specific context of an emerging market,
while also constructing a theoretical model that integrates the factor of individual competency,
thereby providing a valuable analytical framework for future empirical research.
Hoang Xuan Hieu· Journal of Accounting and Fi...· 0 citations
This study identifies the factors that make auditors either willing or unwilling to trust in AI-powered audit processes and addresses the gap in the literature regarding AI auditing by focusing on the practical conditions for building trust in uncertain audit settings.
Joseph Serghani· Arab Economic and Business J...· 0 citations
Big data analytics is the most widely adopted technology among Lebanese auditors and adoption of artificial intelligence, blockchain, robotic process automation, and metaverse tools remains limited, and no significant differences were found between their users and non-users.
Walaa Khoder Kattar, Mehmet Nuri Salur· Audit Financiar· 0 citations
Drawing on the technology–organization–environment (TOE) framework, this study examines the factors influencing internal auditors’ intention to adopt data analytics (DA) and their role in enhancing organizational sustainability goals. This study aims to further investigate whether DA adoption intention mediates the relationship between the TOE factors and sustainability goals.
Data were collected through an online survey administered to internal auditors of publicly listed Malaysian firms. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) via SmartPLS.
The findings demonstrate that technological, organizational and environmental factors significantly influence internal auditors’ intention to adopt DA, with organizational factors exerting the greatest influence. While all factors contribute to sustainability performance, technological factors have the strongest effect. Importantly, DA adoption intention acts as a key mediating mechanism through which these contextual factors translate into sustainability outcomes.
The findings of this study provide valuable insights for professionals and regulators regarding the key factors influencing DA adoption intentions and sustainability goals.
This is one of the few studies that has attempted to understand the relationship between DA and sustainability goals within an internal audit setting.
The rapid expansion of e-commerce in Saudi Arabia has transformed consumer behavior while simultaneously increasing concerns regarding cybersecurity, privacy, and online trust. In this context, user experience (UX) plays a critical role in shaping consumers’ perceptions of security and influencing their purchasing behavior. This study aims to examine how cybersecurity awareness and cybersecurity practices affect e‑purchase decisions, with particular emphasis on the mediating roles of user experience and customer trust.
A quantitative design was used, based on a survey of 718 Saudi consumers. SEM and path analysis were conducted to assess direct, indirect, and mediating effects.
The results indicate that cybersecurity practices have a strong positive effect on both customer trust and e‑purchase decisions, while user experience significantly mediates the relationship between security practices and trust. Cybersecurity awareness contributes positively to trust, although its direct impact on purchasing behavior remains relatively limited. The findings highlight the central role of trust as a key mechanism linking cybersecurity and consumer decision-making. No statistically significant gender differences were observed.
This study contributes to the literature by providing an integrated framework that links cybersecurity, user experience, and customer trust within an emerging digital market context. It extends prior research by emphasizing the mediating role of UX and trust in shaping e‑purchase decisions. However, the study is limited by its cross‑sectional design and focus on a single country. Future research could adopt longitudinal approaches, incorporate additional moderating variables, and explore cross‑cultural comparisons.
Benarous Djamel, Hamood M. Alenezi, S. ElRabbat et al.· Management· 0 citations
This study aims to examine how auditors’ personal values and perceived organizational culture are associated with ethical thinking (the perceived role of ethics and social responsibility [PRESOR]) and scenario-based ethical evaluations (multidimensional ethics scale [MES]) in resource-constrained non-Big 4 audit firms in Hong Kong.
A sample of 504 Chinese auditors (52.2% women) from non-Big 4 firms in Hong Kong completed validated self-report measures: Portrait Values Questionnaire (PVQ-21), organizational culture assessment instrument PRESOR and MES. This study conducted hierarchical regressions to test the incremental explanatory contributions (ΔR2) of personal values and organizational culture, controlling for demographics. This study addressed common method variance using procedural remedies and post hoc diagnostics (Harman’s single-factor test; confirmatory factor analysis one-factor vs multi-factor comparison and full-collinearity variance inflation factors). Given the cross-sectional, single-source design, results are interpreted as associations rather than causal effects.
Conservation and openness to change were positively associated with stakeholder-oriented ethical thinking and selected MES dimensions, whereas self-enhancement was negatively associated with stakeholder orientation and moral equity. Clan culture showed strong positive associations with stakeholder-oriented ethical thinking and moral equity. Market-oriented culture was positively associated with contractualism, consistent with the possibility that accountability cues in competitive climates can be linked to obligation-based reasoning.
In non-Big 4 firms, resource-feasible routines aligned with clan culture may strengthen ethical deliberation. Regulators and professional bodies could support small and medium-sized practices through standardized consultation documentation templates and ethics escalation pathways.
The study extends auditing ethics research to Hong Kong non-Big 4 firms and advances a values–culture complementarity account by testing incremental explanatory contributions (ΔR2) that link individual value priorities with cultural reinforcement and accountability cues.
Ko-Pong Hok, Chi-Hung Leung· Journal of Accounting &...· 0 citations
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