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August 19, 2026Managerial Auditing Journal

Factors influencing the data analytics adoption intention and achievement of sustainability goals: Perceptions of internal auditors

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Authors

SSSiti Syuhada SaadNSNoor Adwa Sulaiman

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Overview

Survey-based structural equation modeling reveals data analytics adoption drives sustainability goals among internal auditors, highlighting organizational and technological factors.

Key Points

  • To investigate the factors influencing internal auditors' intention to adopt data analytics using the TOE framework and evaluate how this adoption intention mediates the achievement of organizational sustainability goals.
  • Administered an online survey to internal auditors employed at publicly listed firms in Malaysia.
  • Evaluated hypothesized direct and mediating relationships using partial least squares structural equation modeling (PLS-SEM) via SmartPLS.
  • Technological, organizational, and environmental factors significantly influenced data analytics adoption intention, with organizational factors exerting the strongest effect.
  • All TOE dimensions positively contributed to sustainability performance, with technological factors demonstrating the greatest impact.
  • Data analytics adoption intention significantly mediated the relationship between TOE factors and organizational sustainability outcomes.

Cite This Study

Saad et al. (2026) studied this question.

synapsesocial.com/papers/6a8563c403308d306e2d714bhttps://doi.org/10.1108/maj-02-2025-4703
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  5. 5The Impact of Internal Auditors’ Data Analytics Use on the Reliability and Timeliness of Financial Reporting2026