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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| Format: | Article |
| Language: | English |
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Universidad Politécnica Salesiana
2025-08-01
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| Series: | Retos: Revista de Ciencias de la Administración y Economía |
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| Online Access: | https://sophia.ups.edu.ec/index.php/retos/article/view/9725 |
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| author | Moath Abdelkarim Abu Al Rob Mohd Nazli Mohd Nor Zalailah Salleh Alia Majed Khalaf |
| author_facet | Moath Abdelkarim Abu Al Rob Mohd Nazli Mohd Nor Zalailah Salleh Alia Majed Khalaf |
| author_sort | Moath Abdelkarim Abu Al Rob |
| collection | DOAJ |
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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 was utilized, integrating quantitative data from a census survey of 94 auditors at the Big Four accounting firms in Palestine, which achieved an 86% response rate, with qualitative data from semi-structured interviews conducted with 9 auditors at the managerial level or higher. This methodological combination strengthens the validity and reliability of the research outcomes. The findings revealed that PU directly influences auditors' intentions to adopt BDA, and PEOU also affects BI to adopt, but not with the same significance. The study’s findings supported the use of the Technology Acceptance Model (TAM), indicating that auditors are more likely to adopt BDA if they perceive it as useful for their audit firms and if it helps achieve the required efficiency.
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| format | Article |
| id | doaj-art-b9a3a26e49ae4c179b856a9aee91d210 |
| institution | Kabale University |
| issn | 1390-6291 1390-8618 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Universidad Politécnica Salesiana |
| record_format | Article |
| series | Retos: Revista de Ciencias de la Administración y Economía |
| spelling | doaj-art-b9a3a26e49ae4c179b856a9aee91d2102025-08-21T14:26:51ZengUniversidad Politécnica SalesianaRetos: Revista de Ciencias de la Administración y Economía1390-62911390-86182025-08-01152910.17163/ret.n29.2025.02Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method studyMoath Abdelkarim Abu Al Rob0https://orcid.org/0009-0005-7764-1126Mohd Nazli Mohd Nor1https://orcid.org/0000-0002-7946-3475Zalailah Salleh2https://orcid.org/0000-0001-7246-4160Alia Majed Khalaf3https://orcid.org/0000-0002-5415-0472Universiti Malaysia TerengganuUniversiti Malaysia TerengganuUniversiti Malaysia TerengganuUniversiti Malaysia Terengganu 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 was utilized, integrating quantitative data from a census survey of 94 auditors at the Big Four accounting firms in Palestine, which achieved an 86% response rate, with qualitative data from semi-structured interviews conducted with 9 auditors at the managerial level or higher. This methodological combination strengthens the validity and reliability of the research outcomes. The findings revealed that PU directly influences auditors' intentions to adopt BDA, and PEOU also affects BI to adopt, but not with the same significance. The study’s findings supported the use of the Technology Acceptance Model (TAM), indicating that auditors are more likely to adopt BDA if they perceive it as useful for their audit firms and if it helps achieve the required efficiency. https://sophia.ups.edu.ec/index.php/retos/article/view/9725audit transformationbehavioral intentionsbig data analyticsperceived ease of useperceived usefulnesstechnology acceptance model |
| spellingShingle | Moath Abdelkarim Abu Al Rob Mohd Nazli Mohd Nor Zalailah Salleh Alia Majed Khalaf Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study Retos: Revista de Ciencias de la Administración y Economía audit transformation behavioral intentions big data analytics perceived ease of use perceived usefulness technology acceptance model |
| title | Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study |
| title_full | Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study |
| title_fullStr | Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study |
| title_full_unstemmed | Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study |
| title_short | Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study |
| title_sort | factors affecting auditors decisions to adopt big data analytics a mixed method study |
| topic | audit transformation behavioral intentions big data analytics perceived ease of use perceived usefulness technology acceptance model |
| url | https://sophia.ups.edu.ec/index.php/retos/article/view/9725 |
| work_keys_str_mv | AT moathabdelkarimabualrob factorsaffectingauditorsdecisionstoadoptbigdataanalyticsamixedmethodstudy AT mohdnazlimohdnor factorsaffectingauditorsdecisionstoadoptbigdataanalyticsamixedmethodstudy AT zalailahsalleh factorsaffectingauditorsdecisionstoadoptbigdataanalyticsamixedmethodstudy AT aliamajedkhalaf factorsaffectingauditorsdecisionstoadoptbigdataanalyticsamixedmethodstudy |