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September 10, 2025International Journal of Accounting and Economics Studies

Exploring External Auditors’ Intention to Adopt Big Data‎Analytics: The Moderating Role of Perceived Risk

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Authors

SASalsabeel Hani AlMarafiNANoor Afza AmranMRMohd Hadzrami Harun Rasit

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Overview

Quantitative analysis reveals perceived usefulness influences auditor intention, highlighting perceived risk's role.

Key Points

  • Adoption of big data analytics by auditors improves audit quality and efficiency, indicating its growing importance.
  • Perceived usefulness and ease of use were identified as key factors influencing behavioral intentions among 177 auditors.
  • Perceived risk moderated the relationship between perceived usefulness and the intention to adopt big data analytics.
  • This research contributes to theory by expanding the Technology Acceptance Model to include perceived risk in BDA.

Cite This Study

AlMarafi et al. (2025) studied this question.

synapsesocial.com/papers/68c1ad6354b1d3bfb60e5ac2https://doi.org/10.14419/19qcsm78
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Also Consider

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  4. 4Auditors’ Perception Towards the Impact of Big-Data Technology on the Level the Audit Risk2025
  5. 5Big data analytics usage in the banking industry in Tanzania: does perceived risk play a moderating role on the technological factors2024 · 3 citations