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The increasing complexity of audit engagements, particularly with large clients, and growing competition within the auditing field necessitate the adoption of advanced technologies such as Big Data Analytics (BDA). However, little is known about the factors influencing auditors’ behavioral intention (BI) to adopt BDA tools. This study aims to investigate how audit client size and competition affect auditors' intention to adopt BDA in auditing processes, using the Technology Acceptance Model (TAM) as the theoretical framework. A census survey was conducted among 94 auditors from Big Four accounting firms in Palestine, achieving an 86% response rate. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that audit client size positively influences both perceived usefulness (PU) (β = 0.366, p < 0.001) and perceived ease of use (PEU) (β = 0.490, p < 0.000) of BDA tools. Similarly, competition positively affects PU (β = 0.512, p < 0.000) and PEU (β = 0.333, p < 0.001). Furthermore, PU significantly predicts auditors’ BI to adopt BDA (β = 0.532, p < 0.000), while PEU does not. BI, in turn, positively influences the actual use of BDA tools (β = 0.481, p < 0.001). These findings spotlight the importance of leveraging client size and competitive pressures to enhance PU and PEU, thereby fostering the adoption of BDA technologies. By adopting these tools, auditing firms can improve efficiency, enhance fraud detection, and provide more comprehensive assurances, ultimately achieving a competitive edge in the market.
Rob et al. (Wed,) studied this question.