Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study

Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study

The purpose of the present study was to address the primary research question: “To what extent do perceived ease of use (PEOU) and perceived usefulness (PU) explain auditors’ behavioral intentions (BI) to adopt big data analytics (BDA) in auditing firms in Palestine?" A mixed-method approach w...

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Bibliographic Details
Main Authors: Moath Abdelkarim Abu Al Rob, Mohd Nazli Mohd Nor, Zalailah Salleh, Alia Majed Khalaf
Format: Article
Language:English
Published: Universidad Politécnica Salesiana 2025-08-01
Series:Retos: Revista de Ciencias de la Administración y Economía
Subjects:
audit transformation
behavioral intentions
big data analytics
perceived ease of use
perceived usefulness
technology acceptance model
Online Access:https://sophia.ups.edu.ec/index.php/retos/article/view/9725
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https://sophia.ups.edu.ec/index.php/retos/article/view/9725

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