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August 26, 2025Open Access

Auditors’ Perception Towards the Impact of Big-Data Technology on the Level the Audit Risk

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Authors

MOMohammed Obeidat

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Overview

Survey reveals independent auditors in Jordan perceive big-data technology reduces audit risk, suggesting significant implications for audit practices.

Key Points

  • Employing big-data technology reduces the level of audit risk perceived by independent auditors.
  • Findings are based on data from 190 independent auditors in Jordan, highlighting a significant impact of big data.
  • Hypotheses testing using the one sample t-test demonstrated clear perceptions among auditors regarding big data's benefits.
  • These insights can help enhance audit practices worldwide, prompting further studies on technology in accounting.

Cite This Study

Mohammed Obeidat (2025) studied this question.

synapsesocial.com/papers/68af63efad7bf08b1eae498ehttps://doi.org/10.20944/preprints202508.1876.v1
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