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

Authors

  • Salsabeel Hani AlMarafi

    Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, Sintok ‎, Kedah, Malaysia

  • Noor Afza Amran

    Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara ‎Malaysia, Sintok Kedah, Malaysia https://orcid.org/0000-0002-5519-2295

  • Mohd Hadzrami Harun Rasit

    Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara ‎Malaysia, Sintok Kedah, Malaysia

How to Cite

AlMarafi, S. H., Amran, N. A. ., & Rasit, M. H. H. (2025). Exploring External Auditors’ Intention to Adopt Big Data‎Analytics: The Moderating Role of Perceived Risk. International Journal of Accounting and Economics Studies, 12(4), 64-73. https://doi.org/10.14419/19qcsm78

Received date: July 12, 2025

Accepted date: July 30, 2025

Published date: August 3, 2025

DOI:

https://doi.org/10.14419/19qcsm78

Keywords:

Big Data Analytics; Perceived Risk; Behaviour Intention; Technology Acceptance Model

Abstract

External auditing is a profession dependent on data-driven technologies to satisfy the ‎increasing expectations of regulators and stakeholders, and it is knowledge-intensive. The ‎use of Big Data Analytics (BDA) can significantly improve the quality, efficiency, and risk ‎assessment of audits. This study examines the factors that influence the behavioural ‎intentions of external auditors in Jordan using big data analytics (BDA). This study ‎implemented a quantitative and exploratory methodology by collecting and analysing data ‎from 177 external auditors. The research results indicate that perceived usefulness and ease ‎of use emerged as significant predictors. Perceived risk significantly moderated the ‎relationship between perceived usefulness and behavioural intention, but had no significant ‎effect on the relationship between perceived ease of use and intention. This study makes a ‎substantial contribution to theory by extending the TAM by incorporating perceived risk as ‎a moderating variable in the context of BDA adoption. It provides novel insights from an ‎emerging economy, highlighting the role of risk perception in shaping auditors’ ‎behaviour. This study provides essential knowledge for audit firms and BDA providers by ‎identifying the factors that influence auditors’ intentions to adopt data analytics tools‎.

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How to Cite

AlMarafi, S. H., Amran, N. A. ., & Rasit, M. H. H. (2025). Exploring External Auditors’ Intention to Adopt Big Data‎Analytics: The Moderating Role of Perceived Risk. International Journal of Accounting and Economics Studies, 12(4), 64-73. https://doi.org/10.14419/19qcsm78

Received date: July 12, 2025

Accepted date: July 30, 2025

Published date: August 3, 2025