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October 17, 2025Journal of Accounting in Emerging Economies

Big data analytics in enhancing public sector auditing: drivers, benefits and the moderating role of auditor certification

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Authors

HSHafiez SofyaniRARizka AmaliaHHHaslida Abu Hasan

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Overview

Survey examines big data analytics adoption in public sector auditing, showing certification influences audit performance.

Key Points

  • Big data analytics usage improves audit performance and quality, enhancing effectiveness in public sector auditing.
  • Findings indicate that system quality positively influences perceived ease of use and usefulness in technology adoption.
  • Self-efficacy enhances perceived ease of use but does not affect perceived usefulness in adopting big data analytics.
  • The study uniquely introduces auditor certification as a moderating variable impacting the relationship between BDA and audit performance.

Cite This Study

Sofyani et al. (2025) studied this question.

synapsesocial.com/papers/68f199bfde32064e504dc8e1https://doi.org/10.1108/jaee-12-2024-0538
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Determinant and Impact of Big Data Analytics Adoption on Public Sector Audit Outcomes2025 · 1 citations
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  4. 4The Impact of Big Data Analytics on Audit Quality in the Digital Era2025
  5. 5Analysis on Behavioral Intention of Financial Auditors in Adopting Big Data Analytics2024 · 1 citations