Factors affecting auditors’ decisions to adopt Big Data analytics: a mixed method study

Abstract

the purpose of this study is to investigate the primary research question: To what extent do perceived ease of use (PEOU) and perceived usefulness (PU) explain auditors’ behavioral intentions (BI) to adopt big data analytics (BDA) in auditing firms in Palestine? A mixed-method approach was employed, combining quantitative data from a census survey of 94 auditors at the Big Four accounting firms in Palestine (achieving an 86 % response rate) with qualitative data from semi-structured interviews conducted with 9 auditors at the managerial level or higher. This methodological integration enhanced the validity and reliability of the research findings. The results demonstrated that PU significantly and directly impacts auditors’ intentions to adopt BDA, while PEOU also influences BI, though to a lesser extent. The study validated the applicability of the Technology Acceptance Model (TAM) in the auditing profession and addresses the research gap on BDA adoption in developing economies. Findings highlight perceived usefulness as the key driver and suggest that improving ease of use could further boost adoption. Practical implications include training for firms, supportive policies from regulators, and user-friendly solutions from technology providers. By offering insights for resource-constrained environments, this study guides BDA adoption in auditing for both academia and industry